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2024 (8) TMI 573

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..... er claims that it has ceased to carry on its business, its application for cancellation of the GST registration is required to be processed. The same cannot be withheld. Insofar as the Proper Officer s query regarding address for future correspondence including Rent Agreement, ownership proof, KYC documents etc. is concerned, the petitioner is required to provide the same to the Proper Officer. If .....

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..... le from the petitioner. The petitioner is also directed to provide the necessary documents for future correspondence within a period of one week from date. Petition disposed off. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE SACHIN DATTA For the Petitioner Through: Mr. Pranay Jain Mr. Karan Singh, Advs. For the Respondent Through: Mr. Aakarsh Srivastava Mr. Vaibhav Gupta, Ad .....

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..... hereafter by an order dated 15.05.2024 rejected the petitioner s application for cancellation of its GST registration. However, thereafter the Proper Officer suspended the petitioner s GST registration by an order dated 11.06.2024 for failure on the part of the petitioner to file its returns for a continuous period of six months. 3. The petitioner states that since its application for cancellation .....

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..... ts application for cancellation of the GST registration is required to be processed. The same cannot be withheld. 6. Insofar as the Proper Officer s query regarding address for future correspondence including Rent Agreement, ownership proof, KYC documents etc. is concerned, the petitioner is required to provide the same to the Proper Officer. If the Proper Officer seeks to initiate proceedings for .....

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..... petitioner. The petitioner is also directed to provide the necessary documents for future correspondence within a period of one week from date. The Proper Officer shall consider the same and take the requisite steps for cancellation of petitioner s GST registration as expeditiously as possible. 8. The petition is disposed of in the aforesaid terms. The pending application is also disposed of. - .....

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