Application of GST registration cancellation cannot be rejected based on scrutiny proceeding against Assessee for determining tax liability of past period

Application of GST registration cancellation cannot be rejected based on scrutiny proceeding against Assessee for determining tax liability of past period https://www.taxtmi.com/article/detailed?id=13089 The Delhi High Court held that GST registration cancellation cannot be refused or kept in abeyance because of ongoing scrutiny into past-period tax liability. Cancellation does not affect the person's obligation to pay tax, interest or penalties for periods before cancellation, so withholding cancellation on that ground is legally unsound. The authority must process the cancellation application despite scrutiny, and demanding historic records solely to deny cancellation is irrational. en-us Fri, 08 Nov 2024 13:03:19 +0530 Fri, 08 Nov 2024 13:03:19 +0530 TaxTMI RSS Generator Application of GST registration cancellation cannot be rejected based on scrutiny proceeding against Assessee for determining tax liability of past period https://www.taxtmi.com/article/detailed?id=13089 The Delhi High Court held that GST registration cancellation cannot be refused or kept in abeyance because of ongoing scrutiny into past-period tax liability. Cancellation does not affect the person's obligation to pay tax, interest or penalties for periods before cancellation, so withholding cancellation on that ground is legally unsound. The authority must process the cancellation application despite scrutiny, and demanding historic records solely to deny cancellation is irrational. Articles Goods and Services Tax - GST Fri, 08 Nov 2024 13:03:19 +0530 https://www.taxtmi.com/article/detailed?id=13089