Case Law Details
Perfect Trader Vs Principal Commissioner of Department of Trade And Taxes (Delhi High Court)
In the case of Perfect Trader Vs Principal Commissioner of Department of Trade And Taxes, the Delhi High Court intervened to ensure the timely disposal of a GST registration cancellation application. The petitioner sought direction from the court regarding the pending application.
The petitioner filed an application for the cancellation of its GST registration, citing Rule 22 sub-clause (3) of the Central Goods and Service Tax Rules, which provides strict timelines for such processes. Despite the submission of the application and a subsequent response to a query, there was no action taken by the authorities.
The court considered the petitioner’s plea and referred to a previous judgment of this Court dated 05.03.2024 in W.P. (C) 570/2024, Fayiz Nangaparambil Vs. Union of India & Anr highlighting the need to reasonably construe timelines rather than strictly enforce them. Therefore, acknowledging the importance of timely disposal, the court directed the respondents to process the application within two weeks.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
