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

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The Delhi High Court has ruled that an application to cancel GST registration cannot be rejected simply because there are ongoing scrutiny proceedings for past tax liabilities. The court stated that cancelling registration does not absolve a business of its duty to pay outstanding taxes or penalties from the period before cancellation. Therefore, such scrutiny should not prevent the cancellation process from moving forward.

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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Attached File : 671907_5785_sanjay_sales_india.pdf

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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