GST Registration cancellation -HC disposes appeal as dept revoked suspension

Koenig Solutions Pvt Limited Vs Union of India (Delhi High Court) 1. The petitioner has filed the present petition, inter-alia, impugning the Show Cause Notice dated 13.01.2023 as well as the suspension of its registration under the Central Goods and Services Tax Act, 2017 (hereafter “the Act”). 2. The petitioner has also challenged the provisions of Sub-Section (2) of Section 29 of Act and Rule 21 & Rule 21A of the Central Goods and Services Tax Rules, 2017. 3. The petitioner is essentially aggrieved by cancellation of its GST registration. 4. The respondent no. 3 had issued a Show Ca...