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TMI Blog2024 (9) TMI 756X X X X Extracts X X X X X X X X Extracts X X X X ..... Singh, Advocates. For the Respondent Through: Mr.Rajeev Aggarwal, ASC Mr.Shubham Goel and Mr Mayank Kamra, Advocates. VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. The learned counsel 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 pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that since tax had not been paid to the Government, the ITC availed by the petitioner, was required to be paid to the Government. Based on said premise, the application of the petitioner for cancellation of its GST registration was rejected. 6. The petitioner once again filed the application dated 28.08.2024 seeking cancellation of its GST registration with effect from 28.08.2024. It apprehends ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stration with effect from another date. Mr Aggarwal, the learned counsel for the respondent rightly points out that in cases where the tax prayer has been found to be non-existent, the said action may be warranted. 10. It is also relevant to refer to the circular dated 26.10.2018 issued by the Central Board of Indirect Taxes and Customs, whereby it was, inter alia, clarified as under: - "5. Sin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llation of registration should be immediately accepted by the proper officer and the order for cancellation should be issued in FORM GST REG-19 with the effective date of 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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