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.
It’s essential to note that the court’s directive neither implies nor comments on the merits of the petitioner’s contentions or the respondent’s actions. All rights and contentions of both parties remain reserved, and the petitioner retains the option to seek further legal recourse if aggrieved by subsequent orders.
The Delhi High Court’s intervention in the case of L G Trading House Vs Principal Commissioner of Department Of Trade And Taxes underscores the importance of timely resolution in matters concerning GST registration cancellation. By directing the disposal of the application within four weeks, the court has aimed to provide clarity and closure to the petitioner, ensuring due process while preserving their rights for future legal remedies.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
Petitioner seeks a direction to the respondent to allow the application of the petitioner seeking cancellation of the GST registration.
2. Issue notice. Notice is accepted by learned counsel for respondent. With the consent of parties, the petition is taken up for final disposal.
3. Petitioner was trading in motor vehicle parts and had obtained GST registration on 17.10.2020. On 26.03.2024, petitioner filed the subject application seeking cancellation of GST registration on the ground that petitioner had closed his business. Further information was sought by the respondents vide communication dated 04.04.2024, which was replied to by the petitioner on 16.04.2024. As per the petitioner, the application is still pending and has not yet been disposed of.
4. Learned counsel for respondent assures that the application seeking cancellation of registration shall be disposed of within a period of four week from today.
5. In view of the above, petition is disposed of, directing the proper officer to dispose of the application of the petitioner within a period of four weeks from today.
6. It is clarified that this Court has neither considered nor commented upon the merits of the contentions of either party. All rights and contentions of parties are reserved. Needless to say, it would be open to the petitioner to avail of such further remedies as may be permissible in law in case petitioner is aggrieved by any further order passed.
Author Bio
