Taxpayer liable for statutory non-compliance even after GST registration cancellation: Delhi HC

Guruji Enterprises Vs Principal Commissioner Delhi Goods And Services Tax & Ors. (Delhi High Court)

Delhi High Court held that cancellation of a tax payer’s GST registration does not absolve the tax payer from being held accountable for any statutory non-compliance or absolves it from any liability under the statute.

Facts- The petitioner claims that its business suffered on account of the outbreak of COVID-19 and the petitioner was constrained to close down its business with effect from 30.11.2020. Thereafter, on 08.02.2021, the petitioner filed an ap

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