Section 29(3) of CGST Act mandates that cancellation of GST ...

Cancellation of GST registration doesn't absolve tax liability. Audit authorized for registered persons, including those during audit period. Fraudulent ITC claims & cancellation don't warrant relief.

Case Laws GST

July 19, 2024

Section 29(3) of CGST Act mandates that cancellation of GST registration does not affect liability to pay tax and other dues. Section 65(1) authorizes audit of any registered person. Petitioner was registered during audit period and show cause notice u/s 73 was issued after audit. Proceedings valid as "registered person" u/s 65 includes those registered during audit period. Petitioner who fraudulently availed ITC and later sought cancellation not entitled to relief. Petition dismissed with cost of Rs. 25,000/-.

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Section 29(3) of CGST Act mandates that cancellation of GST ...

Cancellation of GST registration doesn't absolve tax liability. Audit authorized for registered persons, including those during audit period. Fraudulent ITC claims & cancellation don't warrant relief.

Case Laws GST

July 19, 2024

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