Kundan Trading Company Vs Pr. Commissioner Of Department Of Trade & Taxes (Delhi High Court)
In Kundan Trading Company Vs Pr. Commissioner of Department of Trade & Taxes, the Delhi High Court directed the respondent to consider the petitioner’s application for cancellation of GST registration without withholding it due to ongoing assessment or recovery proceedings. The petitioner, registered under the CGST/DGST Acts, sought cancellation of its GST registration following the closure of its business as of April 2024. The respondent issued a notice requiring further documents, including balance sheets and GST returns, for verification. The petitioner responded with the necessary documents, including identity and address proof. The court clarified that the cancellation of GST registration does not absolve the taxpayer from liabilities for prior statutory violations. The Central Board of Indirect Taxes and Customs (CBIC) had issued a circular in 2018 stating that registration cancellations should generally be processed within 30 days, except in specific circumstances like incomplete applications. The court ordered that the application for cancellation should be considered without being delayed by other proceedings, directing the petitioner to ensure updated contact information is provided to the authorities. The petition was disposed of in these terms.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
