Case Law Details
Delhi Metal Company Vs Pr Commissioner of Goods And Service Tax (Delhi High Court)
The Delhi Metal Company vs Pr Commissioner of Goods and Service Tax case involves a crucial matter of GST registration cancellation. The petitioner, engaged in trading aluminum and copper, sought cancellation due to business closure. However, technical glitches and an ongoing investigation added complexities to the process.
Detailed Analysis:
1. Application for Early Hearing: The petitioner filed an application for early hearing, which was contested by the respondent. Despite discrepancies in the application, the court allowed the prayer, emphasizing it doesn’t imply acceptance of the stated averments.
2. GST Registration Cancellation Process: The petitioner applied for GST registration cancellation on 12.04.2023, citing business closure. The respondent, however, raised queries and rejected the request on 02.06.2023. The petitioner reapplied on 02.06.2023, facing similar queries on 08.06.2023.
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