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 under HSN 7601, 7602, 7604 and 3915. The petitioner was duly registered under Central Goods and Services Tax Act, 2017.
The petitioner filed an application dated 09.10.2022 for cancellation of its GST registration with effect from 01.10.2022. However, it is conceded that the said application was uploaded on the GST portal on 01.12.2022. Pursuant to the said application, the respondents issued a notice dated 13.12.2022, inter alia, stating that the petitioner’s application was examined and the proper officer was not satisfied with the same.
The petitioner’s application for cancellation of its GST registration was rejected by the impugned rejection order dated 16.01.2023.
Thereafter, the petitioner applied for revocation of the impugned cancellation order by filing an application dated 31.10.2023. The petitioner also sought condonation of delay in filing the revocation application, which was allowed by an order dated 14.02.2024. Petitioner’s application for revocation of impugned cancellation order was rejected by an order dated 16.04.2024.
