Worldwide Metals Private Limited vs. Assistant Commissioner Of Central Goods And Service Tax Delhi East, Range-151
Held
The Court directed the respondent to process the petitioner's application for cancellation of registration within four weeks. The cancellation of GST was to take effect from December 31, 2019, as sought by the petitioner. If the application for cancellation was accepted, any returns filed by the petitioner for the period after December 31, 2019, were to be considered void and non-est. To expedite the process and overcome potential portal issues, the petitioner was directed to provide a hard copy of its application to the concerned authority and file a fresh application seeking cancellation with effect from December 31, 2019. The petitioner was also instructed to inform the concerned authority if the portal did not accept the fresh application. The Court disposed of the petition with these directions, effectively resolving the immediate procedural deadlock caused by the unaddressed application and technical glitch.
Facts
The petitioner, Worldwide Metals Private Limited, filed a writ petition before the Delhi High Court seeking a direction to the Assistant Commissioner of Central Goods and Service Tax, Delhi East, to cancel its GSTIN effective from December 31, 2019. The petitioner claims to have applied for cancellation on January 11, 2020, but the application was not processed. Despite this, the petitioner continued to receive notices for non-filing of returns, which it claims to have complied with. Screenshots from the GST portal showing the submission of the cancellation application (FORM GST REG-16) with ARN No. AA070120023003B were provided. The respondent, represented by the Assistant Commissioner, stated that there appeared to be a technical glitch as their portal did not reflect any pending application, and a ticket had been raised to address this issue. The respondent did not dispute the petitioner's evidence of filing the application.
Key Issues
1. Whether the respondent authority should be directed to process the petitioner's application for cancellation of its GSTIN, considering the petitioner's claim of having filed the application on January 11, 2020, and the respondent's acknowledgment of a potential technical glitch preventing its reflection on the portal. This issue turns on the procedural fairness and the effective functioning of the GST portal. Contentions: Petitioner: Argued that its application for cancellation of GSTIN, filed on January 11, 2020, was not processed, leading to subsequent notices for non-filing of returns. Relied on screenshots of the portal as evidence of filing. Revenue (Respondent): Submitted that there was a technical glitch on the portal, which did not reflect any pending application, and a ticket had been raised to resolve the issue. Did not dispute the petitioner's evidence of filing.
Sections Cited
FORM GST REG-16
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Cause title — parties, addresses and appearances
O R D E R % 04.05.2023 CM APPL. 22531/2023
Exemption is allowed, subject to all just exceptions. W.P.(C) 5756/2023
The petitioner has filed the present petition, inter alia, praying that the appropriate direction be issued to the respondent for cancellation of the petitioner’s GSTIN with effect from 31.12.2019. 3. It is the petitioner’s case that it had filed an application for cancellation of its GSTIN on 11.01.2020. However, the said application was not processed. In the meanwhile, the petitioner continued to receive notices for non-filing of returns, which it has duly complied with. The petitioner has also enclosed therewith the screenshots from the portal of the Goods and Services Tax Authority, which indicate that an application
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