Cancellation of GST Registration does not Prevent Dept from Initiating Proceedings or Recovery of Tax Dues: Delhi HC

The Delhi High Court ruled that the cancellation of a GST registration does not prevent the tax department from initiating proceedings or recovering tax dues. The case involved a taxpayer whose GST registration was canceled, leading them to argue that the department could not pursue further recovery actions. The court dismissed this argument, clarifying that tax obligations and liabilities persist despite the cancellation of registration, and the department retains the authority to enforce compliance and recover dues.