Ashok Kumar Sah Vs Commissioner of Central Goods And Services Tax (Delhi High Court)
In the case of Ashok Kumar Sah vs Commissioner of Central Goods and Services Tax, the Delhi High Court addressed a procedural lapse concerning the voluntary cancellation of the petitioner’s Goods and Services Tax (GST) registration. Initially, the petitioner had sought court intervention to expedite the disposal of their GST cancellation application. On December 2, 2024, the court disposed of the matter, directing the State GST authorities to process the request. However, it later emerged that the application was actually pending before the Central GST authorities, a fact that was not disclosed during the earlier proceedings. This discrepancy led the petitioner to reapproach the court for appropriate relief.
Acknowledging the oversight, the Delhi High Court directed the first respondent (CGST authorities) to examine and dispose of the petitioner’s application in accordance with the law while ensuring due notice to the petitioner. The court maintained that all rights and contentions of the involved parties remained open, implying that further legal challenges could be pursued if necessary. With this directive, the writ petition stood disposed of, highlighting the importance of clarity in jurisdictional matters between State and Central GST authorities.
