2025 (4) TMI 1579

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....l Gaba, Mr. Kapil Sharma & Ms. Srishti Sharma, Advs. For the Respondent : Mr. Aakash Srivastava, Standing Counsel. ORDER 1. The writ petitioner is aggrieved by the order dated 22 July 2024 pursuant to which its Goods and Service Tax (GST) registration has come to be cancelled with the respondents observing as follows: - FORM GST REG-19 [See rule 22 (3)] Reference No.: ZA070....

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....ancellation of registration shall not affect the liability to pay tax and other dues under this Act or discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation. The effective date of cancellation of your registration is J1 /03/2020. 2.....

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....MATADEEN MEENA Superintendent RANGE -102" 2. From the record it emerges that prior to the passing of the aforesaid order, the writ petitioner had itself applied for voluntary cancellation of its registration on 25 January 2023. The respondents had on that date itself issued a notice calling upon the writ petitioner to produce additional documents including pending returns as well as a rec....

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....r the passing of the order dated 22 July 2024. dated 14 May 2024 which came to be issued on the ground that the writ petitioner had failed to furnish returns for a continuous period of six months. Undisputedly, the writ petitioner yet again failed to furnish a reply to the aforesaid SCN. It is this which ultimately led to the passing of the order dated 22 July 2024 which is impugned before us. ....