OLYMPUS METAL PRIVATE LIMITED v. SALES STAX OFFICER CLASS II/A VATO WARD 84, DELHI & ANR
High Court, Delhi
Vibhu Bakhru, Justice & Amit Mahajan, Justice
.OLYMPUS METAL PRIVATE LIMITEDO WARD 84, DELHI & ANR
V.
SALES STAX OFFICER CLASS II/A VAT
W.P. (C) 2146/2023 dated 10.03.2023
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Cancellation of registration with retrospective effect – The petitioner by this petition prays for restoration of its registration and if needed be cancelled from 11.01.2020 without having any retrospective effect – The petitioner assails order dated 25.09.2020 whereby registration was cancelled retrospectively w.e.f 01.07.2017 – In the present case, petitioner filed an application seeking cancellation of his GST registration w.e.f 31.12.2019 for reason of discontinuation of business, in response to this respondents demanded stock statement – Thereafter, on 15.09.2020 respondents issued a SCN stating “Issues any invoice or bill without supply of goods and/or services in violation of the provisions of this Act, or the rules made thereunder leading to wrongful availment or utilization of input tax credit or refund of tax” and subsequently, cancelling its registration with retrospective effect – Held that: Opined that, the petitioner and respondents both demanded cancellation of registration and while respondents has no objection if the petitioner’s GSTIN registration is directed to be cancelled with effect from 11.01.2020 as prayed for by the petitioner – Directed that, the cancellation of the petitioner’s registration will take effect from 11.01.2020 – Disposed accordingly.
Represented By:
Counsel for the Petitioner: Abhishek Garg, Yash Gaiha & Kanesh Mankotia, Advs.
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