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TMI Blog2024 (9) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... f there are reasons do so. It is considered apposite to direct the respondent to consider the application of the petitioner seeking cancellation of its GST registration bearing in mind that the cancellation ought not to be withheld on account of any assessment proceedings or any proceedings for recovery of any statutory dues from the taxpayers. It is so directed. 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, Advocates. For the Respondent Through: Mr. Avishkar Singhvi, ASC, Mr Subham Kumar, Mr Vivek Kumar and Mr Naved Ahemd, Advocates. VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. The learned counsel appearing for the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with working mobile and email address. 6. The petitioner was directed to submit the reply to the aforesaid notice on or before 22.05.2024. Further, the petitioner was put to notice that in case the petitioner fails to submit the response before the stipulated date, the application for cancellation of the petitioner s GST registration would be rejected. 7. The petitioner replied to the aforesaid notice on 17.05.2024 along with all the relevant documents including a copy of the Aadhar card, Pan Card, contact information, and email address. 8. It is well settled that cancellation of the taxpayer s registration does not absolve the taxpayer from being held accountable for any statutory violations prior to the date of the cancellation. It is als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cancellation being the same as the date from which the applicant has sought cancellation in FORM GST REG-16. In any case the effective date cannot be a date earlier to the date of application for the same. 11. In view of above, we consider it apposite to direct the respondent to consider the application of the petitioner seeking cancellation of its GST registration bearing in mind that the cancellation ought not to be withheld on account of any assessment proceedings or any proceedings for recovery of any statutory dues from the taxpayers. It is so directed. 12. The petitioner shall ensure that the address for future correspondence is filed with the proper officer along with KYC documents, if not already filed. 13. The petition is disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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