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2023 (3) TMI 875 - DELHI HIGH COURTCancellation of GST registration of petitioner - effective date of cancellation - HELD THAT:- There is no cavil that the petitioner’s registration is required to be cancelled. The petitioner had applied for the same, stating its reason for seeking cancellation as – “discontinued its business/ closure of business” - Although Respondent No. 1 had rejected the said application; it had proceeded to cancel the petitioner’s registration, albeit with retrospective effect from 01.07.2017. After some arguments, Mr. Aggarwal, learned Counsel for the respondent submits that he has no objection if the petitioner’s GSTIN registration is directed to be cancelled with effect from 11.01.2020 as prayed for by the petitioner - it is directed that the cancellation of the petitioner’s registration will take effect from 11.01.2020. Petition disposed off.
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