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2023 (12) TMI 665 - HC - GSTPetitioner s right for cancellation of its Goods and Service Tax (GST) registration - petitioner states that the petitioner would join the investigation immediately - HELD THAT - It is considered apposite to dispose of the writ petition by directing that the respondent shall take steps for cancellation of the petitioner s GST registration in terms of its application.
Issues:
1. Application for early hearing of the petition. 2. Cancellation of Goods and Service Tax (GST) registration. Issue 1: Application for early hearing of the petition The petitioner filed an application seeking early hearing of the petition. The respondent, though disputing the accuracy of the application, had no objection to the prayer for early hearing. The court allowed the application, emphasizing that the order should not be construed as accepting the averments made in the application. Consequently, the next hearing date scheduled for 23.01.2024 was canceled. Issue 2: Cancellation of Goods and Service Tax (GST) registration The petitioner sought the cancellation of its GST registration as it had ceased its business operations. Despite the application for cancellation made on 12.04.2023, the respondent initially rejected it on 02.06.2023. Subsequently, the petitioner reapplied for cancellation on 02.06.2023, which led to further queries from the respondent. The petitioner's partners appeared before the GST Commissionerate for an ongoing investigation. The main contention revolved around the petitioner's right to cancel its GST registration. The court, in a previous order, highlighted the petitioner's case of business closure and application for cancellation, juxtaposed with an ongoing investigation by the respondent. The respondent was directed to take steps for the cancellation of the petitioner's GST registration as per the application, while reserving the right to take further action in case of statutory violations by the petitioner. Separate Judgement: No separate judgment was delivered by the judges.
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