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2024 (1) TMI 1141 - DELHI HIGH COURTCancellation of GST registration of the petitioner with retrospective effect - failure to furnish returns for a continuous period of six months - HELD THAT:- During the hearing an affidavit has been handed over by learned counsel for the Petitioner in Court wherein, it is stated that petitioner has not carried out any business since last Sale Invoice which was issued on 28.01.2019. Further, the learned counsel for the petitioner submits that Petitioner has filed GST returns till March, 2021. Further, in the affidavit petitioner has undertaken to file all the statutory returns pending under the GST till order of cancellation and also to discharge any liabilities on account of tax, interest and late fees within two weeks of opening up of the portal enabling the petitioner to make necessary compliances. The affidavit is taken on record. Petitioner is bound down to the affidavit. The order of cancellation is modified to the extent that the same shall operate with effected from 28.01.2019, i.e., the date on which the petitioner is alleged to have last carried on business - Petition disposed off.
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