Application of GST registration cancellation cannot be rejected based on scrutiny proceeding against Assessee for determining tax liability of past period
Last updated: 11 November 2024
Court :
Delhi High Court
Brief :
The Hon'ble Delhi High Court in the case of M/s Sanjay Sales India v. Principal Commissioner of Department of Trade and Taxes, Government of NCT, Delhi [Writ Petition (Civil) No. 10234 of 2024 dated July 26, 2024] held that the application for the cancellation of the GST registration cannot be denied on the ground that the scrutiny proceeding has been raised relating to tax liability of the Assessee of the past period.
Citation :
Writ Petition (Civil) No. 10234 of 2024 dated July 26, 2024
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Bimal Jain
Published in GST
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