Case Law Details
Shree Shakti Sales Vs Principal Commissioner of Department of Trade And Taxes (Delhi High Court)
In the case of Shree Shakti Sales v. Principal Commissioner of Department of Trade And Taxes, the petitioner, represented by their counsel, brought forth an issue regarding a discrepancy in the date of business closure mentioned in the prayer paragraph. The petitioner had mistakenly stated the date of business closure as July 2, 2022, when in fact, it was closed on April 5, 2021. The court duly noted this correction.
The primary request of the petitioner was to direct the respondent to permit the cancellation of its Goods and Services Tax (GST) registration. According to the petitioner’s assertion, they had ceased operations on April 5, 2021, and promptly applied for the cancellation of their GST registration on the same date. However, the application had not been processed and was still pending at the time of filing the petition.
The court acknowledged the matter by issuing a notice, which was duly accepted by the counsel representing the respondents. After considering the presented facts and circumstances, the court disposed of the petition by issuing a directive to the respondents. They were instructed to process the petitioner’s application for the cancellation of its GST registration promptly. The court stipulated that if the processing had not already been initiated, it should be completed within a period of two weeks from the date of the directive. Additionally, the court mandated that the petitioner be informed of the disposition of their application.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
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