PREM KUMAR PUGALIA v. COMMISSIONER OF CGST, COMMISSIONERATE DELHI EAST & ANR.
High Court, Delhi
Yashwant Verma, Justice & Harish Vaidyanathan Shankar, Justice
PREM KUMAR PUGALIA
v.
COMMISSIONER OF CGST, COMMISSIONERATE DELHI EAST & ANR.
W. P. (C) 9824/2024 dated 10.01.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Decision : In favour of assessee
Voluntary cancellation of registration – Application for Cancellation rejected on ground of failure to appear and submit documents/details – Respondent submitted no reconciliation sheet has been uploaded – HELD : Writ petition allowed – If any discrepancy in GSTR-1 and GSTR-3B, it was always open for respondents to duly process returns submitted and frame order of assessment – It cannot be constituted sufficient ground for rejecting application for cancellation – Application for voluntary cancellation of GST registration shall consequently stand allowed.
Represented by:
Counsel for the Petitioner: Sumit K. Batra, Manish Khurana & Priyanka Jindal, Advocates
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