Effect of Cancellation of GST is from Date of Closure of Business: Delhi HC [Read Order]

Effect of Cancellation of GST is from Date of Closure of Business, rules Delhi HC
Effect - Cancellation of GST - Date - Closure - Business-Delhi HC-TAXSCAN

In a recent decision, the Delhi High Court observed that the effect of cancellation of GST is from the date of the closure of the business. It is the petitioner’s case that she was carrying on the business under the name of sole proprietorship concern ‘M/s P. S. Metal’ but she closed down her business…

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