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2024 (3) TMI 117 - DELHI HIGH COURTApplication seeking cancellation of GST registration of the Petitioner rejected - Vague/bereft of details order - violation of principles of natural justice - HELD THAT:- The order dated 03.01.2024 does not qualify as an order rejecting the application seeking cancellation of GST registration as the same is bereft of any details or reasons and accordingly the same cannot be sustained. The application of the Petitioner seeking cancellation is allowed. The GST registration of the Petitioner shall now be treated as cancelled with effect from 21.11.2023 i.e., the date when the petitioner applied for cancellation of GST registration. Petitioner shall comply with the requirements of Section 29 of the Central Goods and Services Tax Act, 2017 and furnish the requisite details. Petition disposed off.
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