https://www.taxtmi.com/caselaws?id=756869 Cancellation of GST registration cannot be kept pending merely because assessment, recovery, interest or penalty proceedings may be initiated or are contemplated. The authorities may still pursue lawful proceedings separately, so the existence of possible tax dues does not by itself justify withholding processing of a cancellation request where business has ceased. However, the taxpayer may be required to furnish a correct address and supporting documents for future correspondence and service of notice, because those details remain relevant if later proceedings arise. The cancellation application should therefore be processed expeditiously once the necessary correspondence particulars are supplied. en-us Tue, 30 Jul 2024 00:00:00 +0530 Thu, 08 May 2025 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756869 Cancellation of GST registration cannot be kept pending merely because assessment, recovery, interest or penalty proceedings may be initiated or are contemplated. The authorities may still pursue lawful proceedings separately, so the existence of possible tax dues does not by itself justify withholding processing of a cancellation request where business has ceased. However, the taxpayer may be required to furnish a correct address and supporting documents for future correspondence and service of notice, because those details remain relevant if later proceedings arise. The cancellation application should therefore be processed expeditiously once the necessary correspondence particulars are supplied. Case-Laws GST Tue, 30 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756869