2025 (2) TMI 999

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hola, and Ms.Urvashi Dhiman, Advocates For the Respondent : Ms.Monica Benjamin, SSC ORDER CM APPL. No. 6941/2025 (Exemption) Exemption allowed, subject to all just exceptions. The application stands disposed of. W. P. (C) 1426/2025 1. The petitioner is aggrieved by the order dated 30 December 2024 pursuant to which his application for voluntary cancellation of Goods & Services....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Since the huge amount of govt revenue is pending, your application for cancellation of GST registration cannot be processed at this stage unless you clarify/deposit the pending tax liability alongwith the interest 3. Others - It is to inform that your application for cancellation of registration is rejected on the following reasons:- 1.(i). In respect of ASMT-10- you have availe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....C. (ii). you have not submitted any supporting documents in respect of supply of goods i.e. copy of relevant invoices, E-my bills, purchase ledger and Bank statements for the said purchase from the cancelled suppliers 2. on perusal of your ledger account, it has been noticed that you have availed excess ITC amount Rs.3,11,30,590/- and utilized. Hence, interest is applicable under....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of para 2. 3. That then takes us to the ground which stands comprised in Para 3.1.(i). In our considered opinion, as long as the petitioner was able to satisfy that the supplies were, in fact, obtained from suppliers who were registered at the relevant time and had discharged their corresponding tax liability, the mere fact that the registration of those suppliers came to be cancelled subseque....