Kumar Enterprises vs. The Principal Commissioner , Delhi GST & Anr.
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The Petitioner, Kumar Enterprises, obtained GST registration on January 28, 2025, which was approved on January 29, 2025. Due to business exigencies, the Petitioner applied for cancellation of this registration on March 17, 2025. The GST Department sought clarifications and additional information on April 16, 2025, to which the Petitioner responded on April 26, 2025. The Petitioner's grievance is that no decision has been taken on their cancellation application to date, despite the statutory timeline having passed. The Petitioner argued that the delay is causing them various burdens.
Held
The Court acknowledged the Petitioner's grievance regarding the non-decision on their application for cancellation of GST registration. The Court noted the Petitioner's submission that the statutory timeline under Rule 22(3) of the Central Goods and Services Tax Rules, 2017, has expired. The Court found merit in the Petitioner's plea that the application for cancellation needs to be decided promptly. Consequently, the Court directed the GST Department to decide the Petitioner's application for cancellation of GST registration within one month from the date of the order. The Court also stipulated that if any clarifications are required, the Petitioner may be called for a personal hearing, and notice of such hearing must be provided to the Petitioner via the specified email address and mobile number. The Court further directed that the new address, correspondence, and contact details provided by the Petitioner in their reply dated April 26, 2025, should be taken into consideration while making the decision.
Key Issues
1. Whether the GST Department has failed to adhere to the statutory timeline prescribed under Rule 22(3) of the Central Goods and Services Tax Rules, 2017, for deciding an application for cancellation of GST registration? The Petitioner argued that the decision on the cancellation application should have been taken within 30 days as stipulated by Rule 22(3) of the CGST Rules, 2017, and the continued delay is causing them undue hardship. The Petitioner contended that there is no valid reason for the GST Department to violate this statutory timeline. The Revenue (GST Department) did not record any specific arguments in the judgment regarding the delay or the Petitioner's contentions.
Sections Cited
Rule 22(3)
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Cause title — parties, addresses and appearances
O R D E R % 19.11.2025
This hearing has been done through hybrid mode. CM APPL. 72546/2025
Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 17564/2025
The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, aggrieved by the non-passing of an order by the GST Department, in respect of the Petitioner’s application for cancellation of Goods and Services Tax registration (hereinafter, ‘GST registration’) dated 17th March, 2025. 4. The case of the Petitioner is that the Petitioner had obtained GST registration on 28th January, 2025 bearing No. 07LAKPK1834M1Z5, and the same was approved on 29th January, 2025. However, the Petitioner decided not to continue with the GST registration due to various business exigencies.
Therefore, the Petitioner applied for cancellation of GST registration on 17th March, 2025. In response to the said application, the GST Department sought certain clarifications and additional information from the Petitioner on This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 22/11/2025 at 12:52:47
16th April, 2025. The Petitioner replied to the same on 26th April, 2025. The grievance of the Petitioner is that, till date no decision has been taken.
Ld. Counsel for the Petitioner submits that under Rule 22(3) of the Central Goods and Services Tax Rules, 2017, the decision is to be taken by the GST Department, within 30 days, which in the present case, has long passed.
It is further submitted by ld. Counsel for the Petitioner that the Petitioner is suffering various burdens due to the GST registration, and there can be no reason as to why the statutory timeline is being violated by the GST Department.
Issue notice. Ms. Vaishali Gupta, ld. Counsel who is present in Court, is requested to accept notice.
Considering the only grievance is that the application for cancellation of GST registration needs to be decided on an early date, it is directed that the said application shall be decided within one month.
If any clarifications are required, the Petitioner may be called for a personal hearing. Notice of personal hearing shall be given to the Petitioner on the following email address and mobile No.: ●Email Address: skslawchambers@hotmail.com ●Mobile No.: 9873240045
It is to be noted that in the reply dated 26th April, 2025, the Petitioner has given a new address, correspondence and contact details. Let the same be taken into consideration and a decision be taken within a period of one month.
The present petition is disposed of in these terms. Pending applications, if any, are also disposed of. PRATHIBA M. SINGH, J. SHAIL JAIN, J. NOVEMBER 19, 2025/kk/sm This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 22/11/2025 at 12:52:47
Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.