https://www.taxtmi.com/caselaws?id=759393 GST registration cancellation may not be deferred merely because the taxpayer's liability is still under assessment. The Delhi HC noted that cancellation after discontinuance of business should be processed promptly, and directed the proper officer to consider the application expeditiously. It also clarified that cancellation of registration does not extinguish liability to tax, interest, penalty, or other statutory consequences of non-compliance, so pending assessment was not a valid ground to withhold cancellation. Limited relief was therefore granted by requiring prompt administrative action while leaving fiscal liabilities unaffected. en-us Thu, 19 Sep 2024 00:00:00 +0530 Fri, 09 May 2025 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759393 GST registration cancellation may not be deferred merely because the taxpayer's liability is still under assessment. The Delhi HC noted that cancellation after discontinuance of business should be processed promptly, and directed the proper officer to consider the application expeditiously. It also clarified that cancellation of registration does not extinguish liability to tax, interest, penalty, or other statutory consequences of non-compliance, so pending assessment was not a valid ground to withhold cancellation. Limited relief was therefore granted by requiring prompt administrative action while leaving fiscal liabilities unaffected. Case-Laws GST Thu, 19 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759393