2024 (9) TMI 756

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....ugh: Mr Pranay Jain and Mr. Karan Singh, Advocates. For the Respondent Through: Mr.Rajeev Aggarwal, ASC Mr.Shubham Goel and Mr Mayank Kamra, Advocates. VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. The learned counsel for the respondent accepts notice. 3. The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondent to cancel its Goods ....

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.... be non-existent. The proper officer had reasoned that since tax had not been paid to the Government, the ITC availed by the petitioner, was required to be paid to the Government. Based on said premise, the application of the petitioner for cancellation of its GST registration was rejected. 6. The petitioner once again filed the application dated 28.08.2024 seeking cancellation of its GST regis....

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.... taxpayer has requested for cancellation of its GST registration with effect from another date. Mr Aggarwal, the learned counsel for the respondent rightly points out that in cases where the tax prayer has been found to be non-existent, the said action may be warranted. 10. It is also relevant to refer to the circular dated 26.10.2018 issued by the Central Board of Indirect Taxes and Customs, w....

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.... In all cases other than those listed at (a) and (b) above, the application for cancellation of registration should be immediately accepted by the proper officer and the order for cancellation should be issued 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 can....