Hari Om Enterprises Vs Principal Commissioner of Department of Trade and Taxes
Date: May 2, 2024
Subject Matter
Proper Officer to expedite the processing of the cancellation application
Summary
The case involves Hari Om Enterprises seeking the cancellation of their GST registration. The petitioner, engaged in trading polymers, had applied for cancellation of their GST registration due to the closure of business effective from 18.09.2022. Despite the petitioner's application and subsequent responses to the department's notice, no action was taken for a considerable period. The Delhi High 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, without considering the merits of either party's contentions.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. Petitioner seeks a direction to the respondent to cancel GST registration.
2. Issue notice. Notice is accepted by learned counsel appearing for respondent. With the consent of the parties, petition is taken up for final disposal today.
3. Petitioner was engaged in the business of trading in polymers and possessed a GST registration under the Central Goods and Services Act, 2017 (hereinafter referred to as the Act) since 29.12.2021.
4. As per the petitioner, petitioner submitted an application dated 18.09.2022 seeking cancellation of the GST Registration on the ground of closure of business w.e.f. 18.09.2022.
5. Between 18.09.2022 till 19.02.2024, no action was taken by the department. Thereafter, notice dated 19.02.2024 was issued to the petitioner on the ground “Cancellation Details – Date from which registration is to be cancelled – Date from Registration to be cancelled is Incorrect. Enter correct date”. Said notice was issued stating that the Petitioners application seeking cancellation of GST registration was not in order as the date from which registration was sought to be cancelled was incorrect and the petitioner was required to give a correct date from which registration was to be cancelled.
6. Petitioner replied to the said notice and stated that the date from which registration is sought to be cancelled is 18.09.2023. Once again no steps have been taken by the department.
7. Since petitioner has already replied to the notice issued by the department and has requested for cancellation of GST registration w.e.f. 18.09.2023, this petition is disposed of directing the Proper Officer to dispose of the application seeking cancellation of GST registration expeditiously within a period of four weeks from today.
8. 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.
9. Petition is disposed of in the above terms.