M/S HARI OM ENTERPRISES vs PRINCIPAL COMMISSIONER OF DEPARTMENT OF TRADE AND TAXES, GOVERNMENT OF NCT OF DELHI
$~21
* IN THE HIGH COURT OF DELHI AT NEW DELHI
% Date of decision: 03.05.2024
W.P.(C) 6249/2024 & CM APPL. 26061/2024
M/S HARI OM ENTERPRISES …..Petitioner
versus
PRINCIPAL COMMISSIONER OF DEPARTMENT OF TRADE AND TAXES, GOVERNMENT OF NCT OF DELHI….. Respondent
Advocates who appeared in this case:
For the Appellant: Mr. Pranay Jain, Advocate (through VC)
For the Respondent: Mr. Harpreet Singh, SSC with Ms. Suhani Mathur, Mr. Jatin Kumar Gaur & Ms. Pritika Nagpal, Advocates.
CORAM:-
HONBLE MR. JUSTICE SANJEEV SACHDEVA
HON’BLE MR. JUSTICE RAVINDER DUDEJA
JUDGMENT
SANJEEV SACHDEVA, J. (ORAL)
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.
SANJEEV SACHDEVA, J
RAVINDER DUDEJA, J
MAY 03, 2024/sk
W.P. (C) 6249/2024 Page 3 of 3