TMI Blog2023 (3) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the petitioner, also drew our attention to a print out from the website of the GST department, which reflects the status of M/s Om Enterprises as active. Prima facie, there are no merit in the contention of the respondent that there are any grounds to doubt the petitioner s statement that its request for cancellation of GST Registration with effect from 01.02.2018 was an apparent error. It is apparent that the petitioner had meant to seek cancellation of the registration with effect from 01.02.2019 and had filed returns till January 2019. The respondents are directed to consider the petitioner s application dated 11.02.2019 afresh by considering the date from which the registration was requested to be cancelled as 01.02.2019 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it had, by an inadvertent error, entered 01.02.2018 as the date from which cancellation of registration was sought, instead of 01.02.2019. 5. The petitioner s second application for cancellation was accepted and its registration was cancelled by order dated 12.02.2019 with effect from 01.02.2018 as sought for by it. 6. It is obvious that there was an apparent error in the petitioner s application and consequently, in the order dated 12.02.2019. Notwithstanding the same, the respondent has not acceded to the petitioner s request to rectify the same. This has led the petitioner to file the present petition. 7. By an order dated 08.04.2022 passed in RPG Polymers v. Commissioner of DGST Delhi and Anr.: W.P.(C) 5849/2022 , the Coord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erprises as active. 11. Prima facie, we do not find any merit in the contention of the respondent that there are any grounds to doubt the petitioner s statement that its request for cancellation of GST Registration with effect from 01.02.2018 was an apparent error. It is apparent that the petitioner had meant to seek cancellation of the registration with effect from 01.02.2019 and had filed returns till January 2019. 12. However, considering that respondent has expressed some apprehension, we consider it apposite to set aside the order dated 12.02.2019 and direct the respondents to consider the petitioner s application dated 11.02.2019 afresh by considering the date from which the registration was requested to be cancelled as 01.02.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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