2024 (7) TMI 913

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...., Sr. P.C and Ms. Samiksha, Advocates for UOI. Mr. Gibran Naushad, Sr Standing Counsel. (through VC) VIBHU BAKHRU, J. (ORAL) CM APPL.37506/2024 (Exemption) 1. Allowed, subject to all just exceptions. 2. The application is disposed of. W.P.(C) 9168/2024 3. Issue notice. Learned counsel for the respondent accepts notice. 4. The petitioner has filed the present petition, inter alia, praying ....

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....alia, stating that he was not satisfied with the petitioner's application for the following reasons:- "1. Basic Details - Others (Please specify) - Please make reconciliation sheet in r/o GSTR-3B and GSTR-1 returns for taxable outward supply & tax, payment of tax through ITC & Cash alongwith late fee/interest. Further, reconciliation sheet for ITC claimed in GSTR-3B & ITC available in GSTR-2A fr....

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....tion of GST Registration ought to be decided within a period of 30 days, except in certain exceptional circumstances. Paragraph 5 of the said circular is relevant and is set out below:- "5. Since the cancellation of registration has no effect on the liability of the taxpayer for any acts of commission/omission committed before or after the date of cancellation, the proper officer should accept a....

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....date from which the applicant has sought cancellation in FORM GST REG-16. In any case the effective date cannot be a date earlier to the date of application for the same." 9. In the aforesaid circumstances, we consider it apposite to dispose of the present petition by directing the respondent to consider the petitioner's application for cancellation of the GST Registration, and pass an appropriat....