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of <h1>GST registration cancellation effective from application date; appeal dismissed as barred by limitation under GST rules</h1> <h3>KAMAL KINDRA Versus COMMISSIONER OF STATE TAX, DELHI & ORS.</h3> The HC set aside the impugned order dated 9 June 2020 and held that the cancellation of the petitioner's GST registration shall be effective from the date ... Cancellation of GST registration of petitioner - dismissal of appeal on the ground of being barred by limitation - HELD THAT:- Considering the fact that the Petitioner’s provisional registration was cancelled on 9th June, 2020, the Show Cause Notice dated 22nd July, 2021 was itself completely untenable as the Petitioner could not have filed GST returns after the cancellation. The impugned order dated 9th June, 2020 is set aside. The GST registration of the Petitioner shall stand cancelled w.e.f. from the date of application i.e., 8th May, 2019 - Petition disposed off. The Delhi High Court, in W.P.(C) 9237/2025, addressed a petition under Article 226 challenging the GST registration cancellation order dated 4th August 2021, which was effective from 1st July 2017. The Petitioner, Kamal Kindra, operated a sole proprietorship registered under the CGST and DGST Acts and had applied for cancellation of GST registration on 8th May 2019 after closing business operations in April 2019. The Respondent issued a Show Cause Notice on 22nd July 2021 for non-filing of GST returns for six months, followed by cancellation of GST registration. The Petitioner's appeal against this cancellation was dismissed as barred by limitation. The Petitioner contended non-service of the provisional cancellation order dated 9th June 2020, which prevented knowledge of the order and thus filing returns was impossible post-cancellation. The Court held the Show Cause Notice dated 22nd July 2021 was 'completely untenable' given the prior cancellation on 9th June 2020 and set aside the impugned order dated 9th June 2020. It directed that the GST registration be cancelled effective from the date of the original application, 8th May 2019. The petition and pending applications were disposed of accordingly.
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