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PRIME ACCOUNTING SOLUTION vs. UNION OF INDIA AND OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA

Pet. Counsel

Vineet Bhatia

Aamnaya Jagannath Mishra

Res. Counsel

Uma Prasuna

Petitioner / Applicant	PRIME ACCOUNTING SOLUTION
Respondent	UNION OF INDIA AND OTHERS
Court	Delhi High Court
State	Delhi
Date	Jul 1, 2024
Order No.	W. P. (C) 8797/2024
Citation	2024(7) TAXREPLY 10124
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ORDER
VIBHU BAKHRU, J. (ORAL) 1. Issue notice. The learned counsel for the respondents accept notice. 2. The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondent to cancel its GST Registration with effect from 31.03.2023. The petitioner also impugns an order dated 22.04.2024 whereby the petitioner’s request for cancellation of GST Registration with effect from 31.03.2023, was rejected. 3. The petitioner, Ms Gurmeet Kaur, is the sole proprietor of an accounting concern – M/s. Prime Accounting Solution. The petitioner was registered with the GST Department and holds the Goods and Services Tax Identification Number (GSTIN) – 07AIAPK3347E1ZM. The petitioner claims that during the financial year ending on 31.03.2023, its threshold turnover was below the minimum taxable turnover. Accordingly, the petitioner decided to seek cancellation of its GSTIN and made an application dated 20.04.2023 to the aforesaid effect....