9911796707
TMI Blog2025 (2) TMI 932X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent : Mr. R. Ramachandran, SSC with Mr. Prateek Dhir, Adv. ORDER 1. The writ petitioner is aggrieved by the order of 31 May 2024 pursuant to which its application dated 30 January 2021 for voluntary cancellation of his Goods and Services Tax (GST) registration has come to be rejected. While examining the application which had been made by the writ petitioner, the respondents app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /details till date. therefore, GSTIN cancellation request of the party may be rejected. Therefore, your application is rejected in accordance with the provisions of the Act." 3. As is ex facie evident from a reading of the aforesaid recitals, the solitary ground on which the application for cancellation has come to be rejected is a failure on the part of the petitioner to appear and to submit d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... G-16 is correct or not." 5. The factum of filing of returns is one which is conceded by the respondents in the counter affidavit filed in these proceedings itself. In view of the aforesaid, if there had been any discrepancy in the GSTR-1 and GSTR-3B, it was always open for the respondents to duly process the returns as submitted and frame an order of assessment. The same could have in any case no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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