2024 (9) TMI 758

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....the Petitioner Through: Mr Pranay Jain and Mr. Karan Singh, Advocates. For the Respondent Through: Mr. Avishkar Singhvi, ASC, Mr Subham Kumar, Mr Vivek Kumar and Mr Naved Ahemd, Advocates. VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. The learned counsel appearing for the respondent accepts notice. 3. The petitioner has filed the present petition, inter alia, praying that directions b....

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.... "1 Cancellation Details - Date from which registration is to be cancelled - Date from Registration to be cancelled is Incorrect. Enter correct date 2 Cancellation Details - Others (Please specify) - kindly provide copy of balance sheet, P&L statement, 26AS/TDS Statement input and sale register, stock register, Reconciliation Statement of input and output GST, Also file all GST returns,....

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....ellation of the taxpayer's registration does not absolve the taxpayer from being held accountable for any statutory violations prior to the date of the cancellation. It is also clarified that in certain cases, the proper officer may proceed to pass orders under Section 29 of the CGST Act and DGST Act for cancellation of the taxpayer's GST registration with retrospective effect, if there are reason....

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....been entered; b) In case of transfer, merger or amalgamation of business, the new entity in which the applicant proposes to amalgamate or merge has not got registered with the tax authority before submission of the application for cancellation. In all cases other than those listed at (a) and (b) above, the application for cancellation of registration should be immediately accepte....