Delhi HC allows GST Registration cancellation from actual date of ceasing of business operations

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:

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