Case Law Details
Shiv Enterprises Vs Principal Commissioner of Department of Trade And Taxes (Delhi High Court)
Introduction: The Delhi High Court recently issued a crucial directive in the matter of Shiv Enterprises vs Principal Commissioner of Department of Trade And Taxes. The petitioner sought a direction to expedite the processing of its application for the cancellation of GST registration.
Detailed Analysis: The petitioner, Shiv Enterprises, approached the court seeking a directive to the respondent, the Principal Commissioner of the Department of Trade and Taxes, to allow the cancellation of its GST registration. The respondent, represented by learned counsel, acknowledged the petition and assured the court that the delay was due to ongoing examinations of allegations related to the wrongful claim of input tax credit by the petitioner.
The respondent explained that the Department was investigating claims involving dealers whose registrations were canceled on the grounds of issuing input tax credit without underlying sales of goods and services. While the application for cancellation was still under consideration, the respondent committed to expeditiously deciding and communicating the decision to the petitioner within six weeks.
The Delhi High Court, with the consent of both parties, disposed of the petition. The court directed the respondents to process the cancellation application promptly and pass an appropriate order within the stipulated six weeks. The order clarified that the petitioner retained the right to pursue further legal remedies if aggrieved by the decision.
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