Application for Cancellation of GST Registration Can’t Be Rejected Merely on Ground of Pendency of DRC-01 Proceedings | HC
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- Last Updated on 19 April, 2024
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Case Details: Chetan Garg v. Avato Ward 105 State Goods and Service Tax - [2024] 161 taxmann.com 468 (Delhi)
Judiciary and Counsel Details
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- Sanjeev Sachdeva & Ravinder Dudeja, JJ.
- Anurag Rajput, Sahil Puri, Sahib Rajput & Dhruv Bhardwaj, Advs. for the Petitioner.
- Rajeev Aggarwal, ASC, Prateek Badhwar, Ms Shaguftha H. Badhwar & Ms Samridhi Vats, Advs. for the Respondent.
Facts of the Case
The petitioner filed an application for cancellation of registration on the ground that he did not intend to carry on the business under the said GST number. A query was raised on the said application and petitioner had duly responded to the said query. However, the application for cancellation was rejected due to pendency of the proceedings under DRC-01.
Thereafter, he filed writ petition and sought direction to cancel GST registration and it was contended that merely pendency of the DRC-01 could not be a ground to decline the request of the tax-payer for cancellation of the GST Registration.
High Court Held
The Honorable High Court noted that the proceedings under DRC-01 are independent of the proceedings for cancellation of GST Registration and can continue despite cancellation of GST registration. The recovery of any amount found due can always be made irrespective of the status of the registration.
Thus, it was held that merely pendency of the DRC-01 can’t be a ground to decline the request of the tax-payer for cancellation of the GST Registration. Therefore, the Court directed that the GST Registration of the petitioner shall be treated to be cancelled with effect from date from which he sought cancellation of GST registration.
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