2025 (2) TMI 932

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..... nts 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 not constituted sufficient ground for rejecting the application for cancellation. Petition allowed.

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..... writ petitioner, since all returns for the period upto the date when the application for cancellation was submitted had been duly filed, no further obligation stood placed upon the writ petitioner. However, in terms of the impugned order, the respondents have held as follows:- "Order of Rejection of Application for Cancellation This has reference to your reply filed vide ARN AA070121095096E d .....

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..... ly from the answering Respondents. However, it is submitted that when the petitioner applied for cancellation on the first time, the Department advised the Petitioner to "Please file all pending returns and reconciliation of tax paid in GSTR-1 & GSTR-3B" In their reply, the taxpayer had uploaded only the screen shot of return for the period January 2021. However, the Taxpayer did not upload t .....

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