Pending DRC-01 Doesn’t Bar GST Registration Cancellation: Delhi HC

Chetan Garg Vs Avato Ward 105 State Goods And Service Tax And Ors (Delhi High Court) The Delhi High Court, in the case of Chetan Garg vs. Avato Ward 105 State Goods and Service Tax and Ors, recently delivered a significant verdict regarding the cancellation of GST registration. The court’s decision underscores the importance of considering all factors before rejecting a taxpayer’s request for cancellation. The petitioner, Chetan Garg, sought the cancellation of his GST registration, citing his intention to discontinue business operations under the registered GST number. Despite fil...