Cancellation of GST registration can't be refused due to pending tax dues; court directs approval.
Case-Laws
GST
The respondent failed to process the petitioner's application for cancellation of GST registration, citing reasons such as the requirement to pay due tax and penalties, and submit details like stock register and bank statements. The court held that these grounds were untenable, as the cancellation of GST registration would not impinge upon the petitioner's liability to pay ou
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