GST Registration Cancellation cannot be Withheld Due to Liability Assessment

Guru Enterprises Vs Principal Commissioner of Department of Trade And Taxes (Delhi High Court) In a recent ruling, the Delhi High Court addressed the issue of Goods and Services Tax (GST) registration cancellation in the case of Guru Enterprises Vs Principal Commissioner of Department of Trade And Taxes. The court emphasized that the cancellation of a taxpayer’s GST registration should not be delayed based on assessments of tax liabilities. The case arose when Guru Enterprises applied for the cancellation of its GST registration on July 3, 2024, citing the discontinuation of its business...