2024 (2) TMI 656

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..... ioner want the GST registration to be cancelled, though for different reasons. The order of cancellation is modified to the extent that the same shall operate with effect from 23.02.2023, i.e., the date on which the petitioner made an application for cancellation of registration and the registration was suspended - the petition is allowed. - HON BLE MR. JUSTICE SANJEEV SACHDEVA AND HON'BLE M .....

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..... ce on behalf of the newly added respondent. 5. With the consent of parties, the petition is taken up for final disposal. 6. Records clearly demonstrates that Petitioner had submitted an application seeking cancellation on 23.02.2023 as petitioner had closed down his business. A notice was issued by the respondent on 04.12.2023, requiring the petitioner to furnish returns in terms of Section 29 of .....

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..... he concerned Commissioner want the GST registration to be cancelled, though for different reasons. 10. In view of the above facts and circumstances, the petition is allowed. The order of cancellation is modified to the extent that the same shall operate with effect from 23.02.2023, i.e., the date on which the petitioner made an application for cancellation of registration and the registration was .....

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