The Delhi High Court directed to consider the application of cancellation of Goods and Service Tax (GST) Registration as the GST department failed to do so due to Technical Glitches.
Delhi Metal Company, the petitioner prayed to direct the respondent to allow the petitioner’s application for cancellation of its Goods and Service Tax (‘GST’) registration. The petitioner had secured its registration with the GST authorities.
The petitioner claimed that it was carrying on the business of trading in aluminium and copper scrap. On 12.04.2023, the petitioner applied for the cancellation of its GST registration, as it had closed down its business, with effect from 12.04.2023.
In view of the above, the petitioner once again applied for cancellation of its GST registration on 02.06.2023. The same pattern was repeated and the respondent, once again, on 08.06.2023, raised queries as were raised in its communication dated 10.05.2023. The petitioner has claimed that its constituent partners appeared before the office of the concerned GST Commissionerate on 27.07.2023 and 01.08.2023, in respect of the ongoing investigation.
The counsel for the respondent stated that effective steps have been initiated for the cancellation of the petitioner’s GST registration, the same should have been cancelled today but there was a technical glitch which has been resolved. It was further submitted that the petitioners have not joined the investigation and ought to be directed to do so, as committed by them in their application for seeking an early hearing of the above-captioned petition.
A Division Bench comprising Justices Vibhu Bakhru and Amit Mahajan observed that “In view of the above, we consider it apposite to dispose of the writ petition by directing that the respondent shall take steps for cancellation of the petitioner’s GST registration in terms of its application. It is also clarified that the respondents are not precluded from taking any other steps, if there is any statutory violation on the part of the petitioner.”
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