2024 (3) TMI 51 - HC - GST

Seeking direction to allow the application of the petitioner seeking cancellation of GST registration - petitioner was not found functioning at the registered address of the petitioner as given by the petitioner in GST registration - HELD THAT - The petition is disposed of with the following directions -a) Registration of the petitioner shall be deemed cancelled with effect from 12.01.2024 i.e. the date of the last application seeking cancellation; b) Petitioner shall furnish all requisite information in terms of Section 29 of the Act; c) Petitioner shall also furnish such further information and documents as may be required by the Department in terms of Section 29 of the Act and or change of address of petitioner.

Summary

Issues involved:
The petitioner seeks a direction to allow the cancellation of GST registration, while the respondents contend that the petitioner failed to furnish necessary details for cancellation.

Judgment Details:

Issue 1: Cancellation of GST Registration
The petitioner closed their business and applied for cancellation of GST registration multiple times, with the last application still pending. The respondents argued that each time the petitioner applied for cancellation, further details were required which were not furnished, leading to rejection. However, the petitioner claims to have uploaded a document bearing the changed address. The petitioner undertakes to furnish any further information or documents as required by the Department. The court directed that the petitioner's registration shall be deemed cancelled from the date of the last application seeking cancellation, and the petitioner must provide all requisite information as per Section 29 of the Goods and Services Tax Act, 2017. Additionally, the petitioner must furnish any further information or documents related to the change of address as requested by the Department.

Issue 2: Investigation into Past Transactions
The judgment clarifies that the respondents are permitted to continue any investigation or inquiry into the past transactions of the petitioner. If any dues are found, the petitioner is obligated to pay them upon demand by the Department. However, the petitioner retains the right to pursue legal remedies against such demands.

The petition was disposed of with the above directions, ensuring the cancellation of GST registration and outlining the obligations of the petitioner regarding furnishing information and addressing any past transaction investigations.