Taxpayer liable for statutory non-compliance even after GST registration cancellation: Delhi HC

Guruji Enterprises Vs Principal Commissioner Delhi Goods And Services Tax & Ors. (Delhi High Court) Delhi High Court held that cancellation of a tax payer’s GST registration does not absolve the tax payer from being held accountable for any statutory non-compliance or absolves it from any liability under the statute. Facts- The petitioner claims that its business suffered on account of the outbreak of COVID-19 and the petitioner was constrained to close down its business with effect from 30.11.2020. Thereafter, on 08.02.2021, the petitioner filed an application for cancellation of its GS...