Voluntary GST registration cancellation must be examined by the correct authority, with due notice to the taxpayer.

Voluntary cancellation of GST registration was in issue, and the court noted that the writ had earlier been disposed of with operative directions against State GST authorities. It was then brought to notice that the cancellation application was actually pending before the Central GST authorities, a fact not disclosed when the writ was disposed of. The first respondent was requested to examine and dispose of the pending application in accordance with law and after due notice to the writ petitioner.

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Outcome: The pending application for voluntary cancellation of GST registration was directed to be examined and disposed of in accordance with law after due notice to the writ petitioner, and the writ petition was disposed of.

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