M/S Shree Adinath Enterprises vs. Principal Commissioner CGST & Anr.
Held
The Court noted that the respondents had been placed on advance notice but did not appear initially. Mr. Harpreet Singh, learned counsel, accepted notice on behalf of the respondents. The sole grievance of the petitioner was the purported failure of the respondents to attend to and dispose of their application for voluntary cancellation of GST registration, filed on October 28, 2024, which remained pending. Mr. Singh, appearing for the respondents, made a statement that the application would be duly examined and disposed of in accordance with law, preferably within four weeks from the date of the order, subject to due verification of all facts and keeping contentions on merits open. The Court recorded and accepted this statement. The writ petition was disposed of on these terms.
Facts
The petitioner, M/s Shree Adinath Enterprises, filed a writ petition before the Delhi High Court challenging the inaction of the respondents (Principal Commissioner CGST & Anr.) in disposing of their application for voluntary cancellation of GST registration. The application was submitted on October 28, 2024, and remained pending. The respondents were served with advance notice, but no one appeared on their behalf initially. Mr. Harpreet Singh, learned counsel, accepted notice on behalf of the respondents.
Key Issues
1. Whether the respondents have failed to discharge their statutory obligation to process and decide the application for voluntary cancellation of GST registration within a reasonable time, as required under the Goods and Services Tax laws? The petitioner contended that their application for voluntary cancellation of GST registration, filed on October 28, 2024, has not been processed or disposed of by the respondents, leading to a grievance of inaction. The petitioner relied on the general principles of administrative law and the expectation of timely disposal of applications filed under the GST regime. The respondents, through their counsel Mr. Singh, stated that subject to due verification of facts and without prejudice to their contentions on merits, the application would be examined and disposed of in accordance with law.
Sections Cited
None explicitly mentioned in the judgment text provided.
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Cause title — parties, addresses and appearances
O R D E R %
2024 CM APPL. 74247/2024 (Ex.) and CM APPL. 74248/2024(Ex. Non- Translated Paper of Annexures)
Allowed, subject to all just exceptions.
The applications stand disposed of. W.P.(C) 17457/2024
Although the respondents are stated to have been placed on advance notice, none has appeared on their behalf when the matter was called.
We have consequently requested Mr. Singh, learned counsel to accept notice. Let a copy of the writ petition be provided to Mr. Singh.
The sole grievance which is raised in the present writ petition is This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the
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