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2022 (2) TMI 401 - DELHI HIGH COURTCancellation of GSTIN of petitioner, with effect from the date of registration of GSTIN - Petitioner sought the cancellation of his GSTIN on account of his inability to continue his business, while Respondent no.1 cancelled the GSTIN of the petitioner on suo-moto basis under Section 29(2) of the Act from the date of registration of GSTIN of the Petitioner i.e. 1st July, 2017 - HELD THAT:- It is apparent that the Petitioner’s registration has been cancelled at the request of the petitioner and the Appellate Authority has categorically held that the Petitioner was entitled to discontinue its business. Further, the date of cancellation of registration is from the date the petitioner had applied for cancellation of his registration i.e. 4th March, 2020 and not from the date when its registration was cancelled by the respondent No.1. The Appellate Authority has passed a clear and cogent order dated 5th April, 2021 where it was held that impugned order of rejection of application for revocation of cancellation of registration dated 24.11.2020 and order for cancellation of registration dated 15.09.2020 are set aside -This Court is of the view that the reliance of the respondents on the order dated 5th August, 2020 is misconceived. The Respondent No.1 is directed to comply with the order dated 5th April, 2021 by allowing the petitioner to surrender his GSTIN voluntarily w.e.f. 4th March, 2020 - Petition allowed.
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