GST - Petitioner stopped business due to illness and sought GST cancellation. Registration – petitioner aggrieved by retrospective cancellation because “the taxpayer found not functioning / non-existing at the principal place of business”

Since petitioner had stopped business and had sought cancellation of his GST Registration, there is no question of him being available at the principal place of business after he had ceased to carry on any business.

The order cancelling the petitioner's registration merely records that no reply was submitted to the show cause notice. It is an unreasoned order and ignores the petitioner's application for cancellation.

Thus, the petitioner's availability at the main office was not an issue. The writ petition is allowed because this could not have been the basis for retrospective GST Registration cancellation. Title: VIRENDER KUMAR JAIN PROP. OF M/s VIRENDRA WIRES vs DELHI GST OFFICER, WARD 76

Court: Delhi High Court Citation: W.P.(C) 9919/2023 & CM APPL. 38188/2023 Dated: 16-Aug-2023 Please retweet for knowledge sharing twitter.com/abhishekrajaram/status/1693842689995731295