2024 (7) TMI 913

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Respondent Through: Mr. Jivesh Tiwari, 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cer issued a show cause notice dated 16.02.2024, inter 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....018 which, inter alia, specifies that the application for cancellation 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 bef....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sued in FORM GST REG-19 with the effective date of cancellation being the same as the 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 p....