Case Law Details
Janarden Pandey Vs Avato Ward 77 State Goods And Service Tax & Anr (Delhi High Court)
The petitioner in the case of Janarden Pandey Vs Avato Ward 77 State Goods And Service Tax & Anr approached the Delhi High Court seeking a direction to the respondents to process their application for cancellation of registration, which was filed on 1st March 2023.
The petitioner was previously registered under the Central Goods and Services Tax Act, 2017. However, due to reasons mentioned as discontinuation of business, they sought cancellation of their registration under Section 29 of the Act. Despite filing the application, the petitioner claimed that it had not been disposed of by the authorities concerned.
Upon hearing the petitioner’s plea, the Delhi High Court issued notice, which was accepted by the counsel representing the respondents. Subsequently, the petition was disposed of with the direction that the Proper Officer should process the petitioner’s application for cancellation of registration within four weeks from the date of the order, if not already done. Additionally, if the application had already been disposed of, the order was to be communicated to the petitioner within the same period.
The essence of this judgment lies in the court’s directive to expedite the processing of the petitioner’s application for cancellation of registration under the GST Act. The petitioner’s claim of discontinuing their business was the basis for seeking cancellation, and the court found it appropriate to ensure that the application was dealt with in a timely manner. By setting a specific timeframe for disposal of the application, the court aimed to provide clarity and resolution to the petitioner’s grievance.\
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. Petitioner seeks a direction to the respondents to allow the application seeking cancellation of registration filed on 01.03.2023.
2. Petitioner was registered under the Central Goods and Services Tax Act, 2017 and filed an application under Section 29 of the Act seeking cancellation of its registration on the ground that petitioner had discontinued his business. As per the petitioner, the application has still not been disposed of.
3. Issue notice. Notice is accepted by learned counsel appearing for respondents.
4. Petition is disposed of directing the Proper Officer to dispose of the application of the petitioner seeking cancellation of its registration within four weeks from today, if not already done. In case the application has already been disposed of, order be communicated to petitioner within four weeks.
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