9911796707
TMI Blog2024 (8) TMI 1443X X X X Extracts X X X X X X X X Extracts X X X X ..... and Mr. Karan Singh, Advs. For the Respondent Through: Mr. Udit Malik, ASC (Civil) and Mr. Vishal Chanda, Adv. ORDER PER 1. Issue notice. 2. Learned counsel for the respondent accepts notice. 3. The petitioner has filed the present petition being aggrieved by the failure on the part of the respondent to process its application for cancellation of GST registration. 4. The petitioner was re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ISTER AND BANK STATEMENT SINCE DATE OF REGISTRATION." 7. The petitioner's request for cancellation of GST registration cannot be denied on the grounds as mentioned in the notice dated 16.07.2024. 8. The first ground, "Cancellation Details - Others (Please specify) - Please pay due tax and penalties", is untenable. The petitioner stated that its reason for seeking cancellation of GST registratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above, the respondent is directed to process the petitioner's application for cancellation of GST registration. 12. It is clarified that this will not preclude the Proper Officer from initiating such proceedings as may be warranted in law, for assessment of the petitioner's liability under the Central Goods and Services Tax Act, 2017 (CGST Act)/ Delhi Goods and Services Act Tax, 2017 (DGST A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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