Shree Ganesh Polymers vs. Principal Commissioner Of State Goods And Service Tax
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The petitioner, Shree Ganesh Polymers, filed a writ petition before the Delhi High Court seeking a mandamus to direct the respondent, the Principal Commissioner of State Goods and Service Tax, to process and allow its application for cancellation of GST registration. The application for cancellation was filed on August 13, 2024, with Application Reference No. AA070824040936X. The petitioner's sole grievance was that this application had not been attended to by the respondent authority. The respondent, through its counsel, stated that the application would be duly examined and disposed of in accordance with law and with due expedition, subject to verification of all facts and without prejudice to contentions on merits.
Held
The Court accepted the statement made by the respondent's counsel that the petitioner's 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. The Court did not delve into the merits of the cancellation application itself, nor did it make any findings on the validity of the petitioner's claim for cancellation. The primary outcome was the acceptance of the respondent's undertaking to process the application promptly. No issues were expressly left undecided, as the matter was resolved by the respondent's commitment.
Key Issues
1. Whether the Court should issue a writ of mandamus directing the respondent to process and allow the petitioner's application for cancellation of GST registration (Section 29 of the CGST Act, 2017, and relevant Rules). The petitioner argued that the respondent had failed to act on its application for cancellation of registration, which was duly filed, and therefore, a direction was necessary to compel the authority to perform its statutory duty. The respondent did not present any specific arguments against the issuance of the writ but agreed to process the application expeditiously. No specific precedents or circulars were cited by either party in the judgment.
Sections Cited
Section 29
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2024 CM APPL. 58870/2024 (for exemption) Allowed, subject to all just exceptions. This application stands disposed of.
W.P.(C) 14065/2024
The writ petition has been preferred seeking the following reliefs:- “a) issue a writ of mandamus or any other appropriate writ or direction in the nature of Mandamus directing the respondent to process/allow the application filed by the petitioner seeking cancellation of its GST registration applied vide Application Reference No. AA070824040936X dated 13.08.2024. b) issue any other writ, order or direction which this Hon'ble Court may deem fit and proper in the aforesaid facts and circumstances of the case. c) Also pass any other further order or direction in the facts and circumstances of 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 03/07/2025 at 08:31:43
The solitary grievance is of an application for cancellation of registration having not been attended to by the respondent.
Mr. Malik, learned counsel who represents the respondent states that subject to due verification of all facts and contention on merits being kept open, the application which is stated to have been made shall be duly examined and disposed of in accordance with law and with due expedition. The statement so made is recorded and accepted
The writ petition shall stand disposed of. YASHWANT VARMA, J. RAVINDER DUDEJA, J. OCTOBER 7, 2024/vp 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 03/07/2025 at 08:31:43
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.