Consider rectification of Apparent Error in application for GST Registration Cancellation: HC

Bansal Steels Vs Commissioner, Central Goods and Service Tax (Delhi High Court) The petitioner had applied for cancellation of its GST registration for the first time on 04.12.2018 with effect from that date, stating that the reason for seeking such cancellation was that it had discontinued/closed its business. The said application was rejected by an order dated 11.02.2019 on the ground that the Central Tax Liability entered was incorrect. The petitioner states that it filed the ‘Nil’ GST return for the period after 04.12.2018 till the January 2019, to comply with the provisions of law as ...