Case Law Details
Prime Accounting Solution Vs Union of India And Ors. (Delhi High Court)
In a recent ruling by the Delhi High Court in the case of Prime Accounting Solution Vs Union of India & Ors., the court addressed significant issues regarding the cancellation of GST registration and procedural lapses. The case centers on the petitioner’s request for GST registration cancellation and subsequent disputes over missed notices and delays. This article provides a detailed analysis of the court’s decision and its implications for GST registration disputes.
Background of the Case: Prime Accounting Solution, operated by Ms. Gurmeet Kaur, had its GST registration under GSTIN 07AIAPK3347E1ZM. The petitioner sought cancellation of this registration due to a turnover falling below the taxable threshold for the financial year ending on 31.03.2023. An application for cancellation was submitted on 20.04.2023. However, the GST department’s rejection of this request led to further legal complications, culminating in the present case.
Procedural Issues and Notices
The core issue revolved around procedural delays and the handling of notices related to the cancellation of GST registration:
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
