M/S Kundan Trading Company v. Principal Commissioner of Department of Trade and Taxes, Government of NCT of Delhi
Case brief
What is this about?
Delhi HC, W.P.(C) 15086/2024, decided 19.03.2025 (Varma & Shankar, JJ.) - voluntary cancellation/surrender of GST registration; rejection on sole ground that firm not found existing/functioning at given address at field visit held irrelevant; cancellation does not bar demand/recovery of outstanding tax dues; business discontinued cannot be forced to keep registration; writ allowed, order dt. 18.09.2024 quashed; respondent to pass formal orders, without prejudice to recovery of taxes/penalties.
What did the court decide?
Writ petition allowed; order dated 18 September 2024 quashed and set aside; respondent directed to pass formal orders on the petitioner's application for voluntary cancellation/surrender of GST registration, expressly without prejudice to the respondent's right to adopt other permissible measures, including recovery of any taxes or penalties due in accordance with law.