Narender vs. Commissioner, Department Of Trade And Taxes, Govt. Of Nct Of Delhi And Anr.

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W.P.(C)/13236/2024HC DelhiGSTCNR DLHC01062943202420 September 2024Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE SACHIN DATTA2 pages
For Petitioner: Mr. Bhwesh Bhola and Mr. Sahil Mongia, AdvocatesFor Respondent: Mr. Rajeev Aggarwal, ASC alongwith Mr. Shubham Goel, Advocate
AI SummaryRemanded

Facts

The petitioner, Narendra, operating under the trade name "NK Dhatu Udhyog" with GSTIN 07BFDPN4838J2Z4, filed a writ petition before the Delhi High Court. The petitioner sought directions for the cancellation of their GST registration. An application for cancellation was submitted on June 20, 2024, but remained undisposed of. The petitioner also received a notice dated June 24, 2024, requesting additional information, which was subsequently provided. The respondents, Commissioner, Department of Trade and Taxes, Govt. of NCT of Delhi, and another, were represented before the Court.

Held

The Court noted the statement made by the learned counsel for the respondents that the petitioner's application for cancellation of GST registration would be decided within a period of three weeks from the date of the order. Based on this submission, the Court found no further orders to be required in the present petition, other than to record that the respondents are bound by their stated commitment. The Court disposed of the petition in terms of this statement, and the pending application was also disposed of.

Key Issues

1. Whether the Court should issue directions to the respondents to cancel the petitioner's GST registration under the trade name "NK Dhatu Udhyog" (GSTIN: 07BFDPN4838J2Z4)? Petitioner's Contention: The petitioner argued that an application for cancellation of GST registration was filed on June 20, 2024, and despite furnishing requested additional information following a notice dated June 24, 2024, the application had not been disposed of. Therefore, directions were sought for the cancellation. Respondents' Contention: The respondents, through their counsel, stated that the petitioner's application for cancellation would be decided within a period of three weeks from the date of the order.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
$~27 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 13236/2024 &CM APPL. 55284/2024 NARENDER .....Petitioner Through: Mr. Bhwesh Bhola and Mr. Sahil Mongia, Advocates. versus COMMISSIONER, DEPARTMENT OF TRADEAND TAXES, GOVT. OF NCT OF DELHI AND ANR. .....Respondents Through: Mr. Rajeev Aggarwal, ASC alongwith Mr. Shubham Goel, Advocate. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE SACHIN DATTA

O R D E R % 20.09.2024

1.

The petitioner has filed the present petition, inter alia, praying that directions be issued to the respondents to cancel the petitioner’s GST registration under the trade name “NK Dhatu Udhyog” bearing Goods and Services Tax Identification Number (GSTIN): 07BFDPN4838J2Z4. 2. The petitioner states that an application to the said effect was made on 20.06.2024 but the same has not been disposed of as yet.

3.

The learned counsel for petitioner submits that the petitioner had also received a notice dated 24.06.2024 seeking certain additional information, which was also furnished by the petitioner.

4.

The learned counsel for the respondents states that the petitioner’s application will be decided within a period of three weeks from date.

5.

In view of the aforesaid statement, no further orders are required to be 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 04/07/2025 at 01:56:37

passed in the present petition except to note that the respondentsare bound down to the aforesaid statement.

6.

The present petition is disposed of in the above terms. The pending application is also disposed of. VIBHU BAKHRU, J SACHIN DATTA, J SEPTEMBER 20, 2024 at 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 04/07/2025 at 01:56:37

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.