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GST Registration Cancellation cannot be Withheld due to Ongoing Assessment: Delhi HC
Case Law Details
- Case Name
- Pihu Enterprises Vs Principal Commissioner of Department of Trade And Taxes GNCTD (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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Pihu Enterprises Vs Principal Commissioner of Department of Trade And Taxes GNCTD (Delhi High Court)
In the case of Pihu Enterprises Vs Principal Commissioner of Department of Trade and Taxes, GNCTD, the Delhi High Court addressed the petitioner’s request to cancel its GST registration. Pihu Enterprises applied for GST cancellation after closing its business, but their initial application was rejected due to availing Input Tax Credit (ITC) from non-existent suppliers. The proper officer stated that the unpaid tax to the government required the petitioner to settle the ITC liability, leading ...
