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TMI Blog2024 (4) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... THAT:- The proceedings under DRC-01 are independent of the proceedings for cancellation of GST Registration and can continue despite cancellation of GST registration. The recovery of any amount found due can always be made irrespective of the status of the registration. Thus, merely pendency of the DRC-01 cannot be a ground to decline the request of the tax-payer for cancellation of the GST Regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al, ASC with Mr. Prateek Badhwar, Ms. Shaguftha H. Badhwar Ms. Samridhi Vats, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Learned counsel for the Petitioner submits that the present residential address of the Petitioner is as under:- House No. 330, second floor, Block-A-1, Janakpuri, A-3, West Delhi. 110058. Email: [email protected] 2. Petitioner seeks a direction to the Respondents ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petitioner, Petitioner filed an application dated 31.10.2023 seeking cancellation of GST registration on the ground that Petitioner does not intend to carry on the business under the said GST number. 7. The only opposition on behalf of the Respondents appears to be with regard to certain Show Cause Notices/GST DRC-01 issued to the Petitioner for the financial years 2018-19 to financial year 2023- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs initiated by the Respondents by issuance of DRC-01 for the financial year 2018-19 to financial year 2023-24 and the defence of the Petitioner thereto. 10. Petition along with pending application stands disposed of in the above terms. 11. It would be open to the Respondents to take further action, if so warranted, provided the Respondents to issue a proper Show Cause Notice and given an opportu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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