Cancellation of GST Registration does not Exempt Taxpayers from Statutory Non-Compliance or Liability: Delhi HC

The Delhi High Court ruled that the cancellation of GST registration does not absolve taxpayers from their statutory non-compliance or tax liabilities. The court emphasized that even if a taxpayer's GST registration is canceled, they are still responsible for fulfilling any outstanding tax obligations and compliance requirements. This decision reinforces the principle that cancellation of registration is not a means to evade tax responsibilities but rather a procedural change. Taxpayers must continue to address any previous non-compliance issues and settle their dues to avoid further legal repercussions.