The Delhi High Court directed the expeditious disposal of application alleging that the Goods and Service Tax ( GST ) registration cancellation application within a timeframe of 4 weeks. The GST department alleged that the registration cancellation application contained incorrectdate.
Petitioner, M/s Hari Om Enterprises is engaged in the business of trading in polymers and possessed a GST registration under the Central Goods and Services Act, 2017 since 29.12.2021. The petitioner submitted an application dated 18.09.2022 seeking cancellation of the GST Registration on the ground of closure of business w.e.f. 18.09.2022.
Between 18.09.2022 till 19.02.2024, no action was taken by the department. Thereafter, notice dated 19.02.2024 was issued to the petitioner on the ground “Cancellation Details – Date from which registration is to be cancelled – Date from Registration to be cancelled is Incorrect. Enter the correct date”. Said notice was issued stating that the Petitioners application seeking cancellation of GST registration was not in order as the date from which registration was sought to be cancelled was incorrect and the petitioner was required to give a correct date from which registration was to be cancelled.
The Petitioner replied to the said notice and stated that the date from which registration is sought to be cancelled is 18.09.2023. Once again no steps have been taken by the department.
The High Court noted that since petitioner has already replied to the notice issued by the department and has requested for cancellation of GST registration w.e.f. 18.09.2023, this petition was disposed of directing the Proper Officer to dispose of the application seeking cancellation of GST registration expeditiously within a period of four weeks from today.
The bench comprising Justice Sanjeev Sachdeva and Justice Ravinder Dudeja clarified that this court has neither considered nor commented upon the merits of the contentions of either party. All rights and contentions of parties are reserved. Accordingly. Petition was disposed of.
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