2024 (9) TMI 231 - HC - GST

Cancellation of GST registration of petitioner - failure to submit necessary documents - HELD THAT - It is relevant to note that the cancellation of a taxpayer s GST registration does not absolve the taxpayer from discharging its liability or for any statutory non-compliance. It also does not preclude the concerned authority from taking any action for any statutory violation or for recovery of dues, if any. It follows that the application for cancellation of GST registration cannot be withheld for assessing the petitioner s liability. The same has also been clarified by the Central Board of Indirect Taxes and Customs (CBIC) by the circular being F. No. CBEC/20/16/04/2018-GST dated 26.10.2018. It is considered apposite to direct the concerned authority to process the application dated 21.08.2024 of the petitioner for cancellation of its GST registration within a period of four weeks from date, bearing the aforesaid in mind. However, the petitioner is required to furnish KYC documents and provide for an address for future communications. Petition disposed off.

Summary

The petitioner sought cancellation of its GST registration. Respondent rejected the application citing non-compliance. Court directed processing of cancellation application within four weeks, emphasizing taxpayer's liability remains. KYC documents and future communication address required. Petition disposed of.