Home Case Index All Cases GST GST + HC GST - 2023 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (9) TMI 1181 - DELHI HIGH COURTCancellation of GST registration of petitioner with retrospective effect - failure to file tax returns for a continuous period of six months - Closure of business - HELD THAT:- Since it is the petitioner’s case that he had closed the business in Delhi with effect from 31.03.2022, the petitioner could not be expected to file any returns thereafter. Undisputedly, a tax payer is entitled to close his business and seek cancellation of the GST registration. The cancellation of the GST registration is not an issue, the issue relates to cancellation of the GST registration with retrospective effect - it is deemed apposite to direct that the cancellation of petitioner’s GST registration shall take effect from 31.03.2022. However, this would not preclude the concerned authorities from instituting any proceeding if it is found that the petitioner has violated any provisions of the Statute or is liable to pay any tax, interest or liability. Petition disposed off.
|