M/S S K Enterprises vs. Principal Commissioner CGST & Anr.
Original PDF →Facts
M/s SK Enterprises (Petitioner) applied for cancellation of its GST registration on January 30, 2025. After seeking clarifications and receiving a rejection on May 2, 2025, the Petitioner filed a second application on May 7, 2025. This second application was also rejected on June 10, 2025, following a communication alleging outstanding liability for the financial year 2023-24. The Petitioner then filed a third application for cancellation on July 9, 2025. The Department issued a notice on July 17, 2025, seeking further information/clarifications regarding this third application. As no decision had been taken on the third application, the Petitioner filed the present writ petition seeking a time-bound decision.
Held
The Court acknowledged the Petitioner's prayer for a time-bound hearing and decision. Considering the nature of the application for cancellation of GST registration, the Court directed the Respondent to decide the application by September 30, 2025. The decision is to be communicated to the Petitioner both on the portal and via email. The Court disposed of the petition with these directions. The specific grounds for the previous rejections or the merits of the Petitioner's application for cancellation were not adjudicated upon by the Court; the focus was solely on expediting the decision-making process.
Key Issues
1. Whether the Respondent authorities have unduly delayed in deciding the Petitioner's application for cancellation of GST registration, thereby violating the Petitioner's right to a timely administrative decision? The Petitioner argued that despite multiple applications for cancellation of GST registration and providing necessary clarifications, the Respondent authorities have failed to take a final decision within a reasonable timeframe. The Petitioner sought a direction from the Court for the Respondent to decide the pending application for cancellation within a specified period. The Respondent (Principal Commissioner CGST & Anr.) did not present arguments as their counsel was stated to be travelling. The judgment does not record any specific contentions made by the Respondent.
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Cause title — parties, addresses and appearances
O R D E R % 26.08.2025
This hearing has been done through hybrid mode.
The present petition has been filed under Articles 226 and 227 of the Constitution of India challenging the impugned notice dated 17thJuly, 2025 seeking additional information/clarifications from the Petitioner in respect of the application for cancellation of GST registration dated 9th July, 2025. 3. The brief facts of the case are that the Petitioner has a GSTIN registration bearing no. 07APJPJ2237E1Z5 since 19th December, 2019. The Petitioner had applied for cancellation of the GST registration on 30th January, 2025. Certain clarifications were sought by the Department and the Petitioner had clarified the same by filing a detailed reply on 7th March, 2025. The application was, however, rejected on 2nd May, 2025 on the ground that the reply was not satisfactory.
The Petitioner again filed an application seeking cancellation of registration on 7th May, 2025. The Petitioner was issued another 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 29/08/2025 at 12:46:13
communication on 9th May, 2025 alleging that the portal still shows liability for the financial year 2023-24. This was clarified by the Petitioner on 21st May, 2025 by filing a reply, however, the the second application was also rejected on 10th June, 2025. 5. The Petitioner then filed a third application on 9th July, 2025 for cancellation of GST registration in which certain clarifications were again sought, however, no decision has been taken till date.
The prayer in this petition is that a decision ought to be taken by the Department on the application for cancellation within a specified period.
The Court has heard the parties. Mr. Chadha, ld. Counsel for the Department is stated to be travelling.
The only prayer is for a time bound hearing and decision in this matter. Considering the nature of the application it is directed that the Respondent shall decide the application for cancellation of registration by 30th September, 2025 and communicate the same to the Petitioner both on the portal as also through email.
The petition is disposed of in these terms. Pending applications, if any, are also disposed of. PRATHIBA M. SINGH, J. SHAIL JAIN, J. AUGUST 26, 2025 dj/msh 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 29/08/2025 at 12:46:13
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.