TaxTMI Login
🎉 Festive Offer: Flat 15% off on all plans! →⚡ Don’t Miss Out: Limited-Time Offer →
TaxTMI 
Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>GST Registration Cancellation Petition Granted with Modification, Allowing Petitioner to Address Tax Liability Concerns</h1> <h3>M/s. Sri Krishan Traders Versus Principal Commissioner Of Goods And Service Tax</h3> HC allowed petition for GST registration cancellation, modifying the order to be effective from the date of application. The court directed the petitioner ... Cancellation of GST registration of the petitioner - failure to furnish the GST returns - HELD THAT:- It is clear that both the petitioner and the concerned Commissioner want the GST registration to be cancelled, though for different reasons. The order of cancellation is modified to the extent that the same shall operate with effect from 23.02.2023, i.e., the date on which the petitioner made an application for cancellation of registration and the registration was suspended - the petition is allowed. Issues involved:The issues involved in the judgment are cancellation of GST registration and failure to furnish GST returns.Cancellation of GST registration:The petitioner sought a direction to cancel their GST registration, as they had closed down their business. The respondent issued a notice requiring the petitioner to furnish returns, which the petitioner failed to do. A show cause notice was then issued for cancellation of the GST registration. The court allowed the petition and modified the cancellation order to be effective from the date the petitioner applied for cancellation, i.e., 23.02.2023.Failure to furnish GST returns:The petitioner's application for cancellation of registration was initially rejected due to non-submission of required documents. The petitioner claimed that the registration was suspended after the application, leading to the inability to file returns. The court directed the petitioner to provide all necessary details to the respondents for assessing any potential liabilities. It was clarified that the respondents could still take steps for recovery of tax, penalty, or interest as per the law.
TaxTMI 
