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M/S L G TRADING HOUSE vs PRINCIPAL COMMISSIONER OF DEPARTMENT OF TRADE AND TAXES, GOVERNMENT OF NCT OF DELHI

Information

$~62
* IN THE HIGH COURT OF DELHI AT NEW DELHI

Judgment delivered on: 08.05.2024

+ W.P.(C) 6542/2024 & CM. APPLS. 27289/2024

M/S L G TRADING HOUSE ….. Petitioner

Versus

PRINCIPAL COMMISSIONER OF DEPARTMENT OF TRADE AND TAXES, GOVERNMENT OF NCT OF DELHI…Respondents

Advocates who appeared in this case:

For the Petitioner: Mr. Pranay Jain, Advocate.
For the Respondents: Mr. Rajeev Aggarwal, Additional Standing Counsel with Ms. Samridhi Vats, Advocate.
,,
CORAM:-
HON’BLE MR. JUSTICE SANJEEV SACHDEVA
HON’BLE MR. JUSTICE RAVINDER DUDEJA

JUDGMENT

SANJEEV SACHDEVA, J. (ORAL)

1. 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.

SANJEEV SACHDEVA, J

RAVINDER DUDEJA, J
MAY 08, 2024/NA

W.P.(C) 6542/2024 Page 2 of 3