Kundan Trading Company Vs Pr. Commissioner Of Department Of Trade & Taxes
Date: September 8, 2024
Subject Matter
Registration cancellation application should not be held up due to ongoing assessment or recovery proceedings
Summary
In the case of **Kundan Trading Company Vs Pr. Commissioner of Department of Trade & Taxes**, the Delhi High Court addressed the petitioner's request to cancel its GST registration due to the closure of its business, effective April 14, 2024.…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 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 be issued to the respondent to cancel its GST registration with effect from 14.04.2024. 4. The petitioner was registered under the Central Goods and Services Tax Act, 2017…