M/S Kamal Traders vs. Principal Commissioner Of Department Of Trade And Taxes, Gnctd

Facts

The writ petitioner, M/s Kamal Traders, filed an application dated June 14, 2024, seeking cancellation of its GST registration. The petitioner approached the High Court of Delhi due to the respondent's failure to dispose of this application. The respondent, represented by the Principal Commissioner of the Department of Trade and Taxes, GNCTD, stated that the pending application would be examined and disposed of in accordance with law and with due expedition, subject to verification of facts and contentions on merits.

Held

The Court accepted the statement made by the respondent's counsel that the pending application for cancellation of GST registration would be duly examined and disposed of in accordance with law and with due expedition. The Court recorded and accepted this statement. Consequently, the writ petition was disposed of based on this assurance from the respondent. No specific findings were made on the merits of the application for cancellation, as the Court relied on the respondent's undertaking to process it.

Key Issues

1. Whether the respondent has failed to discharge its statutory duty by not disposing of the petitioner's application for cancellation of GST registration within a reasonable time, thereby violating principles of natural justice and administrative efficiency? The petitioner argued that the respondent's inaction constitutes a failure to act on their application for cancellation of GST registration, causing prejudice. The respondent did not present any specific arguments against the petitioner's claim but assured that the application would be processed expeditiously, subject to verification of facts and contentions on merits.