Case Law Details
Case Name : A P Enterprises Vs Sales Tax Officer Class Ii /Avato (Delhi High Court)
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All High Courts Delhi High Court
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A P Enterprises Vs Sales Tax Officer Class II /Avato (Delhi High Court)
In the case of A P Enterprises vs. Sales Tax Officer Class II/Avato, the petitioner challenged a Show Cause Notice (SCN) dated November 13, 2023, which proposed to cancel its GST registration, and an order dated November 24, 2023, which cancelled the GST registration retroactively from April 3, 2023. The SCN cited violation of Rule 21(g) of the CGST Rules, alleging that A P Enterprises issued invoices without supplying goods, but failed to provide specifics of the transactions in question. Despite filing an app
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