2023 (3) TMI 328

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....sh Kumar, Advocate. For the Respondent Through: Mr R. Ramachandran, Senior Standing Counsel. VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondent to rectify the order of cancellation dated 12.02.2019 to the extent that the petitioner's GST registration has been cancelled with effect from 01.02.2018. 2. The pe....

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....s was an apparent error as the petitioner had continued to file its returns till January 2019. According to the petitioner, it had, by an inadvertent error, entered 01.02.2018 as the date from which cancellation of registration was sought, instead of 01.02.2019. 5. The petitioner's second application for cancellation was accepted and its registration was cancelled by order dated 12.02.2019 with....

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.... the eye, and the Department is apprehensive regarding the conduct of the petitioner. He submits that since the petitioner had disclosed its reason for seeking cancellation in the first application dated 04.12.2018 as closure of business, there was no question of the petitioner filing any returns for the period thereafter. Second, he submits that the petitioner's request for rectification of the o....

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....a facie, we do not find any merit in the contention of the respondent that there are any grounds to doubt the petitioner's statement that its request for cancellation of GST Registration with effect from 01.02.2018 was an apparent error. It is apparent that the petitioner had meant to seek cancellation of the registration with effect from 01.02.2019 and had filed returns till January 2019. 12. ....