Case Law Details
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.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. The writ petitioner had approached us on an earlier occasion, seeking disposal of its application in terms of which it had sought voluntary cancellation of its Goods and Services Tax [‘GST’] registration. However, it appears that while the writ petition was disposed of on 02 December 2024, the operative directions were framed against the State GST authorities. We are today informed that the application is pending consideration of the Central GST authorities and which fact was not disclosed to us at the time of disposal of the writ petition.
2. We, consequently, request the first respondent to duly examine and dispose of the pending application in accordance with law and with due notice to the writ petitioner.
3. The writ petition shall stand disposed
4. All rights and contentions of respective parties on merits are kept open.
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