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.
