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Delhi HC allows GST Registration cancellation from actual date of ceasing of business operations
Case Law Details
- Case Name
- Parshant Timber Vs Commissioner of Delhi Goods And Services Tax and Another (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Parshant Timber Vs Commissioner of Delhi Goods and Services Tax and Another (Delhi High Court)
Facts
1. The petitioner had made an application in the requisite form (Form GST REG-16) praying that his registration be cancelled with effect from 31.07.2021.
2. The reason for seeking cancellation of the registration was disclosed as ‘Discontinuance of business/Closure of business’.
3. The concerned authority sent a notice dated 23.11.2021, stating that it was not satisfied with the petitioner’s application for the following reasons:
“Basic Details – Others (Pleas...
Author Info
