Assessee’s Tax Liability for a Prior Period Could Not Be a Ground for Refusing Cancellation of GST Registration | HC
- News|Blog|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 30 August, 2024
Latest from Taxmann
Case Details: Sanjay Sales India v. Principal Commissioner of Department of Trade and Taxes - [2024] 165 taxmann.com 350 (Delhi)
Judiciary and Counsel Details
- Vibhu Bakhru & Sachin Datta, JJ.
- Pranay Jain & Karan Singh, Advs. for the Petitioner.
- Udit Malik, ASC & Vishal Chanda, Adv. for the Respondent.
Facts of the Case
The petitioner was registered with the GST authorities and it discontinued his business. It filed application for cancellation of registration with effect from 13.06.2024. However, the Proper Officer issued a notice proposing to reject petitioner’s application stating that it was required to pay due tax and penalties. It filed writ petition against the rejection of application.
High Court Held
The Honorable High Court noted that the cancellation of GST registration would not impinge upon the liability of the petitioner to pay the outstanding tax and penalties, if any. The scrutiny as to petitioner’s tax liability for a prior period could not be a ground for refusing cancellation of GST registration. Therefore, it was held that the impugned notice was liable to be quashed and the department was directed to process application for cancellation of GST registration.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
