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2024 (5) TMI 111 - DELHI HIGH COURTSeeking cancellation of the GST registration on the ground of closure of business - Rejection of application for cancellation - order does not give any particulars or details - principles of natural justice - HELD THAT:- There is no cogent reason on behalf of the Respondents as to why the applications seeking cancellation of the GST registration are being denied. If a trader seeks to shut the business and surrender its GST registration, there is no ground under which the department can refuse such an application except in cases where the interest of the revenue is at stake. In the instant case, no such ground has been taken by the department. Furthermore, mere cancelation of the registration does not preclude the department from taking any action in accordance with law for recovery of any tax, penalty or fine that may be due and even from retrospectively cancelling the registration is circumstances so warrant - It may be noticed, that on an application being filed for cancellation of the registration, the registration is automatically suspended and no business can thereafter be carried out under the said registration. In view of the fact that the Petitioner does not seek to carry on business or continue with the registration, the registration of Petitioner shall now be treated as cancelled with effect from 30.05.2023 i.e., the date when Petitioner first filed an application seeking cancellation of GST registration. Petition disposed off.
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