Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

BANSAL STEELS vs. THE COMMISSIONER, CENTRAL GOODS AND SERVICE TAX
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Rakesh Kumar
Res. Counsel
R. Ramachandran

Petitioner / Applicant

BANSAL STEELS
Respondent THE COMMISSIONER, CENTRAL GOODS AND SERVICE TAX
Court Delhi High Court
State

Delhi

Date Mar 1, 2023
Order No.

W.P.(C) 17439/2022 and CM No. 10005/2023

Citation

2023(3) TAXREPLY 7075
Original Order
My Favorites
Add to Fav ☆
Add to favorites.
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

VIBHU BAKHRU, J. 1. The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondent to rectify the order of cancellation dated 12.02.2019 to the extent that the petitioner’s GST registration has been cancelled with effect from 01.02.2018. 2. The petitioner had applied for cancellation of its GST registration for the first time on 04.12.2018 with effect from that date, stating that the reason for seeking such cancellation was that it had discontinued/closed its business. 3. The said application was rejected by an order dated 11.02.2019 on the ground that the Central Tax Liability entered was incorrect. 4. The petitioner states that it filed the ‘Nil’ GST return for the period after 04.12.2018 till the January 2019, to comply with the provisions of law as its application seeking cancellation of its GST registration with effect of 04.12.0218, was rejected. The petitioner also immediately filed a second app....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
19
Jun
S
M
T
W
T
F
S
20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).