Parshant Timber Vs Commissioner, State Tax
Date: March 10, 2023
Subject Matter
Revenue to cancel the petitioner’s registration with effect from a date as requested by the petitioner
Summary
The petitioner made an application for the cancellation of their GST registration due to discontinuing of business. An order rejecting the application was passed without application of mind and without disclosing any reason. The respondent then issue…
1. The petitioner has filed the present petition, inter alia , impugning an order dated 27.12.2021, whereby the petitioner’s application for cancellation of its GST registration, was rejected. The petitioner also impugns an order dated 24.08.2022, whereby the respondents had suo moto cancelled the petitioner’s registration with effect from 02.07.2017. 2. The petitioner had made a…