https://www.taxtmi.com/caselaws?id=757987 Cancellation of GST registration cannot be withheld merely because the tax authority wishes to assess liability or because statutory compliance proceedings are pending. The taxpayer's liability and exposure to recovery action continue notwithstanding cancellation, so the cancellation application must be processed on its merits rather than kept in abeyance for that purpose. The position is consistent with the CBIC circular cited in the text. The petitioner was directed to furnish the required KYC documents and an address for future correspondence so that the cancellation request could be dealt with accordingly. en-us Wed, 28 Aug 2024 00:00:00 +0530 Fri, 09 May 2025 21:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757987 Cancellation of GST registration cannot be withheld merely because the tax authority wishes to assess liability or because statutory compliance proceedings are pending. The taxpayer's liability and exposure to recovery action continue notwithstanding cancellation, so the cancellation application must be processed on its merits rather than kept in abeyance for that purpose. The position is consistent with the CBIC circular cited in the text. The petitioner was directed to furnish the required KYC documents and an address for future correspondence so that the cancellation request could be dealt with accordingly. Case-Laws GST Wed, 28 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757987