Cancellation of GST registration doesn’t affect taxpayer’s liability: Delhi HC

Saraswati Trading Company Vs Union of India And Ors. (Delhi High Court) Delhi High Court held that cancellation of GST registration does not affect the taxpayer’s liability under relevant enactments. This, application for cancellation of GST registration allowed since petitioner has stopped carrying on its business. Facts- The petitioner is an individual carrying on business under the sole proprietorship concern namely ‘M/s. Saraswati Trading Company’. The petitioner states that the said concern is engaged in the business of trading of aluminium waste, paring and scrap plastic falling un...