Case Law Details
Hari Om Enterprises Vs Principal Commissioner of Department of Trade and Taxes (Delhi High Court)
In the case of Hari Om Enterprises Vs Principal Commissioner of Department of Trade and Taxes, the petitioner sought a direction from the respondent to cancel their GST registration.
The petitioner, engaged in trading polymers, held a GST registration under the Central Goods and Services Act, 2017, since 29.12.2021. They submitted an application on 18.09.2022, seeking cancellation of the GST Registration due to the closure of business effective from 18.09.2022.
Between 18.09.2022 and 19.02.2024, no action was taken by the department regarding the cancellation request. However, on 19.02.2024, a notice was issued to the petitioner stating that the application for cancellation was incorrect regarding the date from which registration was to be cancelled. The petitioner was instructed to provide the correct date for cancellation.
The petitioner responded to the notice, indicating that the correct date for cancellation was 18.09.2023. Despite this response, no further action was taken by the department.
Considering that the petitioner had already replied to the notice and specified the requested date for cancellation, the court disposed of the petition by directing the Proper Officer to expedite the processing of the cancellation application within four weeks from the date of the order.
The court clarified that it had not assessed the merits of either party’s contentions and reserved all rights and contentions of the parties.Thus, the petition was disposed of accordingly.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. Petitioner seeks a direction to the respondent to cancel GST registration.
2. Issue notice. Notice is accepted by learned counsel appearing for respondent. With the consent of the parties, petition is taken up for final disposal today.
3. Petitioner was engaged in the business of trading in polymers and possessed a GST registration under the Central Goods and Services Act, 2017 (hereinafter referred to as the Act) since 29.12.2021.
4. As per the petitioner, 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.
5. 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 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.
6. 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.
7. 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 is 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.
8. It is 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.
9. Petition is disposed of in the above terms.
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