Delhi HC Directs Appearance for GST Registration Cancellation Application

Unique Sales Vs Principal Commissioner Of Department Of Trade And Taxes (Delhi High Court)

In the case of Unique Sales v. Principal Commissioner of Department of Trade and Taxes, the Delhi High Court addressed a petition seeking directions for the disposal of an application dated 20th October 2023 filed by the petitioner, Unique Sales, requesting the cancellation of its GST registration.

Petitioner’s Application and Response: Unique Sales had applied for the cancellation of its GST registration. In response, the department issued a query on 25th October 2023, seeking certain details from the petitioner. However, the department found the response provided by Unique Sales to be unsatisfactory. Additionally, the petitioner did not appear in person to assist in the disposal of the application.

Contentions of the Parties:

• Respondent’s Argument: The respondent, represented by learned counsel, informed the court about the query raised and the unsatisfactory response received from Unique Sales. It was highlighted that the petitioner had not appeared personally to facilitate the disposal of the application.
• Petitioner’s Submission: The petitioner, through its counsel, contended that they had not been informed of any opportunity for a personal hearing. They expressed willingness to appear before the Proper Officer to provide necessary documents and clarifications.

Court’s Direction: The Delhi High Court considered the submissions from both parties and issued the following directions:

• It directed the petitioner, Unique Sales, to appear before the Proper Officer on 4th June 2024 at 12:00 noon. The designated location for this appearance was specified as the Office of Sales Tax Officer Class-II, AVATO, Ward-39.
• Unique Sales was instructed to provide the required documents and clarifications during this appearance.
• The Proper Officer was mandated to dispose of the application for cancellation of GST registration within a period of four weeks from the date of appearance.

Further Remedies: The court explicitly stated that if Unique Sales felt aggrieved by any order passed by the Proper Officer, they could avail further legal remedies available under the law.

Conclusion: The petition filed by Unique Sales seeking direction for disposal of its application for cancellation of GST registration was disposed of by the Delhi High Court in the above terms.

FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT

1. Petitioner seeks a direction to the Respondent to dispose of the application of the Petitioner dated 20.10.2023, seeking cancellation of the GST Registration.

2. Learned counsel for the Respondent submits that a query was raised on 25.10.2023 to the petitioner asking for certain details. However, the response was not satisfactory and Petitioner has not even appeared personally for assisting the disposal of the application.

3. Learned counsel for the Petitioner submits that there was no intimation ever given to the Petitioner with regard to any personal hearing and he is willing to appear before the Proper Officer as and when so directed.

4. Accordingly, in view of the above, Petitioner is directed to appear before the Proper Officer on 04.06.2024 at 12.00 noon in the Office of Sales Tax Officer Class-II, AVATO, Ward-39 and provide the necessary documents and clarification. The Proper Officer shall thereafter dispose of the application within a period of four weeks.

5. Needless to state that it would be open to the Petitioner to avail of such further remedies as may be permissible in law in case aggrieved by any order passed by the Proper Officer.

6. Petition is disposed of in the above terms.