2022 (4) TMI 601

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..... v. Respondents Through: Mr Anuj Aggarwal, Adv. [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL): 1. This writ petition is preferred against the order dated 26.10.2021, passed by the Appellate Authority (Delhi GST)/Special Commissioner-II, Department of Trade and Taxes, Government of National Capital Territory of Delhi [hereafter referred to as "appellate authority"] .....

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..... circular dated 20.7.2021. 4. Ordinarily, we would have set aside the impugned order passed by the appellate authority, and remitted the matter to the appellate authority for adjudication on merits, but, in view of the fact that the show cause notice issued to the petitioner is completely deficient in material particulars, in our opinion, no purpose would be served in remanding the matter to the .....

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..... directors of the petitioner, at the relevant time, were at cross purposes. 5. A close perusal of the order dated 11.12.2019, whereby the petitioner's registration was cancelled, shows [as also submitted by Mr Rai] that, in fact, there was no demand outstanding qua the petitioner. 6. In view of the above, the impugned order dated 26.10.2021, passed by the appellate authority, and the order cancel .....

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