9911796707
TMI Blog2024 (8) TMI 1443X X X X Extracts X X X X X X X X Extracts X X X X ..... lation of GST registration was that it had discontinued its business - requirement to submit details as to the tax paid along with stock register and bank statements etc. HELD THAT:- The first ground, Cancellation Details Others (Please specify) Please pay due tax and penalties , is untenable. The petitioner stated that its reason for seeking cancellation of GST registration was that it had discon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s application for cancellation of GST registration. Petition disposed off. - HON'BLE MR. JUSTICE VIBHU BAKHRU AND HON'BLE MR. JUSTICE SACHIN DATTA For the Petitioner Through: Mr. Pranay Jain and Mr. Karan Singh, Advs. For the Respondent Through: Mr. Udit Malik, ASC (Civil) and Mr. Vishal Chanda, Adv. ORDER PER 1. Issue notice. 2. Learned counsel for the respondent accepts notice. 3. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... due tax and penalties. (ii) Cancellation Details Others (Please Specify) (PLEASE SUBMIT THE MONTHWISE DETAILS OF TAX DUE/PAID AND SALE/PURCHASE INVOICE ALONG WITH GR STOCK REGISTER AND BANK STATEMENT SINCE DATE OF REGISTRATION. 7. The petitioner s request for cancellation of GST registration cannot be denied on the grounds as mentioned in the notice dated 16.07.2024. 8. The first ground, Cancellat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. 10. Thus, the scrutiny as to the petitioner s tax liability for a prior period cannot be a ground for refusing cancellation of GST registration. 11. In view of the above, the respondent is directed to process the petitioner s application for cancellation of GST registration. 12. It is clarified that this will not preclude the Proper Officer from initiating such proceedings as may be warranted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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