Hari Om Enterprises Vs Principal Commissioner of Department of Trade and Taxes (Delhi High Court)
In the case of Hari Om Enterprises Vs Principal Commissioner of Department of Trade and Taxes, the petitioner sought a direction from the respondent to cancel their GST registration.
The petitioner, engaged in trading polymers, held a GST registration under the Central Goods and Services Act, 2017, since 29.12.2021. They submitted an application on 18.09.2022, seeking cancellation of the GST Registration due to the closure of business effective from 18.09.2022.
Between 18.09.2022 and 19.02.2024, no action was taken by the department regarding the cancellation request. However, on 19.02.2024, a notice was issued to the petitioner stating that the application for cancellation was incorrect regarding the date from which registration was to be cancelled. The petitioner was instructed to provide the correct date for cancellation.
The petitioner responded to the notice, indicating that the correct date for cancellation was 18.09.2023. Despite this response, no further action was taken by the department.
Considering that the petitioner had already replied to the notice and specified the requested date for cancellation, the court disposed of the petition by directing the Proper Officer to expedite the processing of the cancellation application within four weeks from the date of the order.
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