Shree Shakti Sales Vs Principal Commissioner of Department of Trade And Taxes (Delhi High Court)
In the case of Shree Shakti Sales v. Principal Commissioner of Department of Trade And Taxes, the petitioner, represented by their counsel, brought forth an issue regarding a discrepancy in the date of business closure mentioned in the prayer paragraph. The petitioner had mistakenly stated the date of business closure as July 2, 2022, when in fact, it was closed on April 5, 2021. The court duly noted this correction.
The primary request of the petitioner was to direct the respondent to permit the cancellation of its Goods and Services Tax (GST) registration. According to the petitioner’s assertion, they had ceased operations on April 5, 2021, and promptly applied for the cancellation of their GST registration on the same date. However, the application had not been processed and was still pending at the time of filing the petition.
The court acknowledged the matter by issuing a notice, which was duly accepted by the counsel representing the respondents. After considering the presented facts and circumstances, the court disposed of the petition by issuing a directive to the respondents. They were instructed to process the petitioner’s application for the cancellation of its GST registration promptly. The court stipulated that if the processing had not already been initiated, it should be completed within a period of two weeks from the date of the directive. Additionally, the court mandated that the petitioner be informed of the disposition of their application.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
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.