2025 (2) TMI 932 - HC - GST

Rejection of application for voluntary cancellation of Goods and Services Tax (GST) registration - HELD THAT - The factum of filing of returns is one which is conceded by the respondents in the counter affidavit filed in these proceedings itself. In view of the aforesaid if there had been any discrepancy in the GSTR-1 and GSTR-3B it was always open for the respondents to duly process the returns as submitted and frame an order of assessment. The same could have in any case not constituted sufficient ground for rejecting the application for cancellation. Petition allowed.

Summary

The Delhi High Court considered a case where a writ petitioner sought voluntary cancellation of their Goods and Services Tax (GST) registration, which was rejected by the respondents due to the petitioner's failure to appear and submit necessary documents. The court found that since the petitioner had filed all returns up to the application date, the rejection was unjustified. The court allowed the writ petition, quashed the rejection order, and permitted the cancellation of GST registration while leaving open the option for the respondents to proceed with assessment if needed.