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HC directs GST authorities to process cancellation application without holding it up for assessment of tax
B.R. Enterprises v. Principal Commissioner of Goods and Service Tax - [2024] 165 taxmann.com 443 (Delhi)
The petitioner was carrying on trading in polymers and propylene. It ceased to carry on the said business and applied for cancellation of its GST registration. However, the proper officer issued a notice seeking additional information including tax reconciliations and thereafter rejected the application for cancellation. Thereafter, the proper officer suspended the petitioner's GST registration for failure on the part of the petitioner to file its returns for a continuous period of six months.
It filed writ petition and contended that since its application for cancellation of the GST registration was rejected, the petitioner was compelled to file 'Nil' returns to comply with the statutory provisions.
The Honorable High Court noted that the cancellation of GST registration cannot be withheld on grounds of pending tax assessment or scrutiny. The Court also noted that the cancellation of registration does not preclude future proceedings for recovery of dues or non-compliance. Therefore, the Court directed the tax authorities to process cancellation application expeditiously without holding it up for assessment of tax, interest or penalties.
HC directs GST authority to provide copies of seized docs data; seized items to be returned within 30 days
The petitioner was engaged in business of manufacturing and trading of readymade garments. The department conducted search and seizure operation at the premises of petitioner. The laptops, CPUs and mobile phones of petitioner were seized during the search operations. The provisional attachment order was also passed by the department. It filed writ petition and requested for return of seized assets.
The Honorable High Court noted that the Commissioner had passed speaking order and had permitted the petitioner to obtain copies of the documents and data on the seized assets/devices on a mutually convenient date. The Court noted that the department had already considered the provisions of Section 67(3) and had permitted the petitioner to obtain copies of the documents and data on the seized assets/devices.
Therefore, the Court held that the Commissioner was directed to provide copies of seized documents/data to petitioner and seized items to be returned within 30 days of notice issuance as per Section 67(3) of CGST Act. However, the Court also allowed Commissioner to retain items temporarily if required.
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