Smita Jindal v. Commissioner of Cental Goods and Service Tax (Cgst), Delhi West
Case brief
What is this about?
This Court allowed a writ petition filed by Smita Jindal seeking voluntary cancellation of her GST registration. The Court stayed the matter upon issuance of a Show Cause Notice by the Revenue for additional documents, permitting the petitioner to respond and the Revenue to conclude proceedings with due expedition.
What did the court decide?
Writ petition allowed subject to just exceptions; matter left open for petitioner to respond to the Show Cause Notice.