Case Law Details
Perfect Trader Vs Principal Commissioner of Department of Trade And Taxes (Delhi High Court)
In the case of Perfect Trader Vs Principal Commissioner of Department of Trade And Taxes, the Delhi High Court intervened to ensure the timely disposal of a GST registration cancellation application. The petitioner sought direction from the court regarding the pending application.
The petitioner filed an application for the cancellation of its GST registration, citing Rule 22 sub-clause (3) of the Central Goods and Service Tax Rules, which provides strict timelines for such processes. Despite the submission of the application and a subsequent response to a query, there was no action taken by the authorities.
The court considered the petitioner’s plea and referred to a previous judgment of this Court dated 05.03.2024 in W.P. (C) 570/2024, Fayiz Nangaparambil Vs. Union of India & Anr highlighting the need to reasonably construe timelines rather than strictly enforce them. Therefore, acknowledging the importance of timely disposal, the court directed the respondents to process the application within two weeks.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
Petitioner seeks a direction to the respondent to allow the application of the petitioner to cancel its GST registration. Learned counsel for the petitioner submits that subject application seeking cancellation of GST registration was filed on 03.10.2023, on which a query was raised on 15.02.2024, which has been duly responded to, however, till date neither registration has been cancelled, nor the application has been processed or rejected. He refers to Rule 22 sub-clause (3) of the Central Goods and Service Tax Rules and submits that strict timelines have been provided for disposal of the subject application within a period of 30 days from the date of the application.
2. Reference may be had to the judgment of this Court dated 05.03.2024 in W.P. (C) 570/2024, Fayiz Nangaparambil Vs. Union of India & Anr. Wherein this Court has held the timelines are to be reasonably construed and not strictly.
3. In view of the above, the petition is disposed of directing the respondents to dispose of the application within a period of two weeks from today. It would be open to the petitioner to avail of such further remedies as may be permissible in law in case petitioner is aggrieved by any further order passed by the proper officer.
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