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SECTION 29 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – REGISTRATION – CANCELATION OF

April 18, 2024

Where application seeking cancellation of GST registration was rejected on ground of pendency of DRC-01 proceedings, GST Registration of assessee was to be treated as cancelled with effect from date from which assessee sought cancellation of GST registration as proceedings under DRC-01 were independent of proceedings for cancellation of GST registration and could continue despite cancellation of GST registration – Chetan Garg v. Avato Ward 105 State Goods and Service Tax – [2024] 161 taxmann.com 468 (Delhi)

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