The Delhi High Court directed the revenue department to pass an order on cancellation within 4 weeks as the department failed to do so even one month after the query on additional information on the Goods and Service Tax ( GST ) cancellation application was made.
M/S Air Pro Styles, the petitioner sought direction from the respondent to allow the application of the petitioner seeking cancellation of the GST registration with effect from 27.12.2023.
The petitioner applied for cancellation of the GST registration on 27.12.2023. However, a query was raised on 31.01.2023 seeking additional information which as per the petitioner’s reply has been duly submitted, however, the application has not yet been disposed of.
A two-member bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja disposed of the petition by directing the respondent to dispose of the application of the petitioner seeking cancellation of the GST registration within four weeks from today.
All rights and contentions of the parties are reserved. Mr. Pranay Jain appeared for the petitioner and Mr. Rajiv Aggarwal appeared for the respondent.
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