https://www.taxtmi.com/caselaws?id=766385 Rejection of a voluntary GST registration cancellation application cannot rest solely on non-appearance or non-submission of documents where the returns had already been filed. Any mismatch between GSTR-1 and GSTR-3B must be dealt with by processing the returns and, if necessary, by taking assessment action in accordance with law; it does not by itself justify refusal of cancellation. The rejection order was therefore quashed, the cancellation application was allowed, and the tax department was left free to initiate assessment proceedings if warranted. en-us Fri, 10 Jan 2025 00:00:00 +0530 Wed, 04 Jun 2025 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766385 Rejection of a voluntary GST registration cancellation application cannot rest solely on non-appearance or non-submission of documents where the returns had already been filed. Any mismatch between GSTR-1 and GSTR-3B must be dealt with by processing the returns and, if necessary, by taking assessment action in accordance with law; it does not by itself justify refusal of cancellation. The rejection order was therefore quashed, the cancellation application was allowed, and the tax department was left free to initiate assessment proceedings if warranted. Case-Laws GST Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766385