Case Law Details
Asian Traders Vs Principal Commissioner of Department of Trade And Taxes (Delhi High Court)
The recent ruling by the Delhi High Court in the case of Asian Traders Vs Principal Commissioner of Department of Trade And Taxes sheds light on the issue of delay in processing GST cancellation applications. The petitioner sought direction from the court to allow their application seeking cancellation of GST registration, emphasizing the need for expeditious disposal.
The petitioner’s application for cancellation of GST registration, dated 30.05.2023, faced rejection on 07.12.2023. Subsequently, a fresh application was submitted on 14.12.2023, yet remained pending with a query raised on 19.01.2024. Despite the petitioner’s compliance with the query, the application awaited disposal, highlighting administrative delays within the tax department.
The Delhi High Court, recognizing the urgency of the matter, directed the respondent to dispose of the petitioner’s application within four weeks from the date of the ruling. This directive aims to address the systemic issue of prolonged processing times for GST cancellation applications, ensuring prompt resolution for affected parties.
It’s noteworthy that the court refrained from delving into the merits or contentions of either party, maintaining neutrality while emphasizing the importance of timely administrative action. By reserving the rights and contentions of the parties, the court upholds the principle of procedural fairness, focusing solely on expediting the disposal process without prejudice.
The Delhi High Court’s verdict in the case of Asian Traders Vs Principal Commissioner of Department of Trade And Taxes underscores the significance of efficient administration in handling GST cancellation applications. The directive to dispose of such applications within four weeks reflects the court’s commitment to addressing delays and streamlining processes for taxpayers.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. Petitioner seeks a direction to the respondent to allow the application of the petitioner seeking cancellation of the GST registration with effect from 30.05.2023.
2. Issue notice. Notice is accepted by learned counsel appearing for the respondent.
3. With the consent of the parties, the petition is taken up for hearing today.
4. Petitioner applied for cancellation of the GST registration on 30.05.2023. However, the application was rejected by an order dated 07.12.2023. Thereafter petitioner applied again on 14.12.2023 on which a query was raised on 19.01.2024 which as per the petitioner has been duly replied to, however, the application has not yet been disposed of.
5. In view of the above, the petition is disposed of directing the respondent to dispose of the application of the petitioner seeking cancellation of the GST registration within a period of four weeks from today.
3. It is clarified that this Court has neither considered nor commented upon the merits and contentions of the either party. All rights and contentions of the parties are reserved.
Author Bio
