Case Law Details
L G Trading House Vs Principal Commissioner of Department Of Trade And Taxes (Delhi High Court)
In the legal battle between L G Trading House and the Principal Commissioner of Department Of Trade And Taxes, the Delhi High Court has intervened to address the closure of business and the subsequent request for cancellation of GST registration.
The petitioner, L G Trading House, engaged in the trade of motor vehicle parts, had obtained GST registration on October 17, 2020. However, circumstances led to the closure of their business, prompting them to file an application for the cancellation of their GST registration on March 26, 2024.
Subsequently, the respondent sought further information regarding the application, to which the petitioner responded on April 16, 2024. Despite the petitioner’s submission, the application remained pending, causing concern over the unresolved status.
During the court proceedings, the learned counsel for the respondent assured that the application for cancellation would be disposed of within four weeks. The court, taking cognizance of this assurance, directed the proper officer to ensure the disposal of the application within the stipulated timeframe.
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