GST Registration Cancellation does not Exempted petitioner From Tax Liability or Penalties: Delhi HC

The Delhi High Court ruled that the cancellation of GST registration does not absolve a taxpayer from their existing tax liabilities or penalties. The court emphasized that the petitioner must fulfill any pending tax obligations, including dues and penalties accrued prior to the cancellation. The ruling clarifies that cessation of registration under GST does not imply relief from previous tax liabilities. The court’s decision reinforces the importance of adhering to compliance requirements, regardless of registration status, as long as tax obligations remain unfulfilled.