PANKAJ MITTAL v. COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX (CGST) , DELHI NORTH
High Court, Delhi
Yashwant Verma, Justice & Harish Vaidyanathan Shankar, Justice
PANKAJ MITTAL
v.
COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX (CGST) , DELHI NORTH
W. P. (C) 1426/2025 dated 04.02.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Decision : Disposed off
Voluntary cancellation of registration – Cancellation application rejected on ground of non clarification/deposit of pending tax liability alongwith interest – ITC utilized on strength of invoices issued by cancelled suppliers and tax associated with such supplies have neither been paid in cash or through ITC – Availed excess ITC amount – – HELD: Writ petition disposed – Petitioner to furnish a response for consideration of competent authority within three weeks – Cancellation application be taken up for consideration thereafter.
Represented by:
Counsel for the Petitioner: Udit Bakshi, Bhwesh Bhola & Urvashi Dhiman, Advocates
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