GSTR Discrepancy Not Ground to Deny GST Registration Cancellation: Delhi HC

 Prem Kumar Pugalia Vs Commissioner of CGST (Delhi High Court)

In the case of Prem Kumar Pugalia vs Commissioner of CGST, the petitioner challenged the rejection of his voluntary GST cancellation application. The petitioner had filed for cancellation on January 30, 2021, and claimed that all tax returns up to that date had been duly submitted. However, the tax authorities issued a notice on April 27, 2021, requiring additional documents, including a reconciliation statement for tax paid in GSTR-1 and GSTR-3B. The application was later rejected on May 31, 2024, solely on t

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