Prior period Tax Scrutiny Not Valid Ground to Deny GST Registration Cancellation: Delhi HC

Sanjay Sales India Vs Principal Commissioner of Department of Trade and Taxes (Delhi High Court)

In Sanjay Sales India Vs Principal Commissioner of Department of Trade and Taxes, the Delhi High Court ruled that prior tax liability cannot be a valid reason for rejecting a request to cancel GST registration. The petitioner, who had discontinued business and applied for GST cancellation on June 13, 2024, faced objections from the tax department, which demanded the payment of outstanding taxes and submission of financial details. The court found these grounds untenable, noting

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