GST Registration Cancellation Shouldn’t Be Delayed due to ongoing assessments or recovery  

B.R. Enterprises Vs Principal Commissioner of Goods And Service Tax West Delhi (Delhi High Court) In the case of B.R. Enterprises Vs Principal Commissioner of Goods and Service Tax West Delhi, the Delhi High Court addressed the issue of GST registration cancellation. The petitioner, B.R. Enterprises, had applied for cancellation of its GST registration due to cessation of business. Initially, the application was rejected, and the registration was suspended due to non-filing of returns. After subsequent compliance, the petitioner reapplied for cancellation. The Proper Officer sought additional ...