M/S Rakesh Industries vs. Principal Commissioner Of Goods And Service Tax West Delhi
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The petitioner, M/s Rakesh Industries, filed a writ petition before the Delhi High Court seeking a writ of mandamus to cancel its Goods and Services Tax (GST) registration. The petitioner had submitted an application for cancellation of registration with reference number AA070924056957J dated 20.09.2024. The respondent, Principal Commissioner of Goods and Service Tax West Delhi, informed the Court that the petitioner's GST registration had been cancelled effective from 24.10.2024. Following this submission by the respondent, the petitioner's counsel sought to withdraw the present petition.
Held
The Court noted that the petitioner had filed the present petition seeking a writ of mandamus to cancel its GST registration based on an application dated 20.09.2024. The respondent informed the Court that the petitioner's GST registration had, in fact, been cancelled with effect from 24.10.2024. In light of this development, which fulfilled the petitioner's underlying request, the learned counsel for the petitioner sought to withdraw the petition. The Court accepted this request. The ratio decidendi is that when the relief sought by a petitioner is subsequently granted by the respondent authority, the petition becomes infructuous and can be dismissed as withdrawn. The operative direction was to dismiss the petition as withdrawn.
Key Issues
1. Whether the Court should issue a writ of mandamus directing the cancellation of the petitioner's GST registration, as per the petitioner's application dated 20.09.2024. Petitioner's contention: The petitioner sought a direction from the Court to compel the respondent authority to process and act upon its application for cancellation of GST registration. The petitioner relied on its application reference number and date to establish its request. Respondent's contention: The respondent stated that the petitioner's GST registration had already been cancelled with effect from 24.10.2024. This submission effectively addressed the prayer made by the petitioner, rendering the need for a court-ordered cancellation moot.
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Cause title — parties, addresses and appearances
O R D E R % 28.10.2024
The petitioner has filed the present petition, inter alia, praying as under:- “a) issue a writ of mandamus or any other appropriate writ or direction to cancel the GST registration of the petitioner on the request of the petitioner by applying an application reference number AA070924056957J dated 20.09.2024;”
The learned counsel appearing on behalf of the respondent states that the petitioner’s Goods and Services Tax (GST) registration has been cancelled with effect from 24.10.2024. 3. In the aforesaid view, the learned counsel appearing on behalf of the petitioner seeks to withdraw the present petition. 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 04/11/2024 at 11:24:10
The petition is dismissed as withdrawn. Pending application also stands disposed of. VIBHU BAKHRU, J SWARANA KANTA SHARMA, J OCTOBER 28, 2024 M Click here to check corrigendum, if any 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 04/11/2024 at 11:24:10
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.