2024 (5) TMI 111

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....EJA Advocates who appeared in this case: For the Petitioner: Mr. Pranay Jain, Advocate For the Respondents: Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner seeks a direction to the respondent to allow the application of the petitioner seeking cancellation of the GST registration with effect from 30.05.2023. 2. Issue ....

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....y states "the reply has been examined and the same has not been found to be satisfactory for the following reasons". The entire order is thereafter blank and merely states that the application is rejected in accordance with the provisions of the Act. Said order does not give any particulars or details. 7. Learned counsel for Petitioner submits that Petitioner is no longer interested in continui....

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....here is no ground under which the department can refuse such an application except in cases where the interest of the revenue is at stake. 10. In the instant case, no such ground has been taken by the department. Furthermore, mere cancelation of the registration does not preclude the department from taking any action in accordance with law for recovery of any tax, penalty or fine that may be du....