No Withholding of GST Registration Cancellation for Assessing Petitioner’s Liability: Delhi HC [Read Order]

The bench held that the cancellation of GST registration cannot be withheld due to pending liabilities.
By Saagarika Gopinath - On September 10, 2024 1:04 pm - 2 mins read
Delhi High Court - GST Registration - GST - GST Registration Cancellation - Delhi HC - Taxscan

In a recent ruling, the Delhi High Court by relying on the Central Board of Indirect Taxes and Customs ( CBIC ) Circular dated 26-10-2018, held that the cancellation of GST registration cannot be withheld due to pending liabilities. In this case, the petitioner, M/S J.M.D. Traders, had approached the Principal Commissioner of Goods and…

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