2024 (9) TMI 231

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..... of a taxpayer s GST registration does not absolve the taxpayer from discharging its liability or for any statutory non-compliance. It also does not preclude the concerned authority from taking any action for any statutory violation or for recovery of dues, if any. It follows that the application for cancellation of GST registration cannot be withheld for assessing the petitioner s liability. The s .....

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..... for the respondent accepts notice. 3. The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondent to cancel its Goods and Services Tax (GST) registration. The petitioner has applied for cancellation of its GST registration with effect from 12.08.2024 by an application dated 12.08.2024. 4. The respondent had issued a notice dated 14.08.2024 proposi .....

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..... taxpayer s GST registration does not absolve the taxpayer from discharging its liability or for any statutory non-compliance. It also does not preclude the concerned authority from taking any action for any statutory violation or for recovery of dues, if any. 8. It follows that the application for cancellation of GST registration cannot be withheld for assessing the petitioner s liability. The sam .....

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