Sanjay Sales India Vs Principal Commissioner of Department of Trade and Taxes
Date: July 25, 2024
Subject Matter
Prior tax liabilities cannot be a legitimate reason to deny a GST cancellation request
Summary
In the case of *Sanjay Sales India Vs Principal Commissioner of Department of Trade and Taxes*, the Delhi High Court addressed the issue of the cancellation of GST registration. The petitioner, who ceased operations and applied for cancellation of th…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. Issue notice. 2. Learned counsel for the respondent accepts notice. 3. The petitioner has filed the present petition being aggrieved by the failure on the part of the respondent to process its application for cancellation of GST registration. 4. The petitioner was registered with the GST authorities with effect from 01.07.2017 and was assigned…