M/S SHREE SHAKTI SALES vs PRINCIPAL COMMISSIONER OF DEPARTMENT OF TRADE AND TAXES, GOVERNMENT OF NCT OF DELHI
$~20
* IN THE HIGH COURT OF DELHI AT NEW DELHI
Judgment delivered on: 23.02.2024
+ W.P.(C) 2745/2024 & CM APPL. 11169/2024
M/S SHREE SHAKTI SALES ….. Petitioner
versus
PRINCIPAL COMMISSIONER OF DEPARTMENT OF TRADE AND TAXES, GOVERNMENT OF NCT OF DELHI …. Respondent
Advocates who appeared in this case:
For the Petitioner Mr. Pranay Jain and Mr. Karan Singh, Advocate.
For the Respondents: Ms. Samridhi vats, Advocate.
CORAM:-
HONBLE MR. JUSTICE SANJEEV SACHDEVA
HON’BLE MR. JUSTICE RAVINDER DUDEJA
JUDGMENT
SANJEEV SACHDEVA, J. (ORAL)
1. Learned counsel for petitioner submits that on account of a typical graphical error in the prayer paragraph, it is mentioned that the petitioner had closed his business on 02.07.2022 whereas petitioner had closed his business on 05.04.2021. This statement is taken on record.
2. Petitioner seeks a direction to respondent to allow the application of the petitioner seeking cancellation of its GST registration.
3. As per the petitioner, petitioner had closed his business on 05.04.2021 and applied for cancellation of the registration on the same date. The application is still pending.
4. Issue notice. Notice accepted by learned counsel appearing for respondents.
5. In view of the facts and circumstances, this petition is disposed of directing the respondents to process the application of petitioner seeking cancellation of its GST registration and dispose of the same, if not already done, within the period of two weeks from today with intimation to the petitioner.
SANJEEV SACHDEVA, J
RAVINDER DUDEJA, J
FEBRUARY 23, 2024/ss
W.P.(C) 2745/2024 Page 2 of 2