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TMI Blog2024 (7) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner s tax liability, if any. However, the petitioner s request for cancellation of the GST Registration is not contingent on its liability to pay tax. The learned counsel for the petitioner also refers to a circular dated 26.10.2018 which, inter alia, specifies that the application for cancellation of GST Registration ought to be decided within a period of 30 days, except in certain exceptional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a, praying that appropriate directions be issued for cancellation of the petitioner s GST Registration in terms of its application (reference number AA070124043893A dated 16.01.2024). 5. The petitioner claims that it was registered with the GST Authorities and was assigned a Goods and Services Tax Identification Number (GSTIN: 07BBZPS9347B3ZV). The petitioner further claims that during the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m the date of registration to date of request for cancellation and file all returns upto application of cancellation. 7. The proper officer also called upon the petitioner to submit its reply to the said show cause notice on or before 27.02.2024. The petitioner claims that it responded to the said notice, however, is unable to place its reply on record as the same could not be downloaded from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applications within a period of 30 days from the date of filing the application, except in the following circumstances: a) The application in FORM GST REG-16 is incomplete, i.e. where all the relevant particulars, as detailed in para 4 above, have not been entered; b) In case of transfer, merger or amalgamation of business, the new entity in which the applicant proposes to amalgamate or merge has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e clarify that the cancellation of the petitioner s GST Registration would not absolve the petitioner from any tax liability or other statutory compliances for the period prior to cancellation. 11. The Proper Officer shall pass an appropriate order on the petitioner s application within a period of four weeks from date. 12. The present petition is allowed in the aforesaid terms. - - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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