Guru Enterprises Vs Principal Commissioner of Department of Trade And Taxes
Date: September 18, 2024
Subject Matter
Cancellation of registration should not be delayed due to any assessment of the petitioner’s tax liability
Summary
The petitioner, having discontinued their business, filed an application on July 3, 2024, requesting the cancellation of their Goods and Services Tax (GST) registration. Following the application, the proper officer issued a notice on July 8, 2024, a…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Issue notice. 2. The learned counsel for the respondent accepts notice. 3. The petitioner has filed the present petition, inter alia , praying as under:- “a) issue a writ of mandamus or any other appropriate writ or direction to cancel the GST registration of the petitioner on the request of the petitioner by applying an application refe…