2024 (8) TMI 573

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....Advs. For the Respondent Through: Mr. Aakarsh Srivastava & Mr. Vaibhav Gupta, Advs. VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, praying that directions be issued to the Proper Officer to cancel the petitioner's Goods and Service Tax (GST) registration. The petitioner is registered under the Central Goods and Services Tax Act, 2017 / Delhi Goods and Serv....

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.... of six months. 3. The petitioner states that since its application for cancellation of the GST registration was rejected, the petitioner was compelled to file 'Nil' returns to comply with the statutory provisions, and it did so on 15.06.2024. 4. The petitioner once again applied for cancellation of its GST registration by an application dated 18.07.2024. The Proper Officer issued a notice dated....

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....rovide the same to the Proper Officer. If the Proper Officer seeks to initiate proceedings for recovery of tax and other dues, it is necessary that it has the correct address for service of notice and proceedings. However, insofar as further scrutiny of returns and proceedings for assessment of tax is concerned, no such proceedings have been initiated as yet. Admittedly, the cancellation of GST re....