Max Trade Polymers vs. Principal Commissioner Of State Goods And Service Tax Delhi
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The petitioner, Max Trade Polymers, filed a writ petition before the Delhi High Court seeking a mandamus directing the respondent, the Principal Commissioner of State Goods and Service Tax Delhi, to process and allow their application for cancellation of GST registration. The application for cancellation was filed on August 13, 2024, with Application Reference No. AA0708240409309. The respondent's counsel stated that the application would be examined and disposed of in accordance with law within three weeks, subject to verification of facts and contentions on merits.
Held
The Court recorded the statement made by the respondent's counsel, who assured that the application for cancellation of GST registration would be duly examined and disposed of in accordance with law within a period of three weeks from the date of the order. The Court accepted this statement and disposed of the writ petition on these terms. The Court did not delve into the merits of the cancellation application itself, nor did it make any specific 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 within a stipulated timeframe. No issue was expressly left undecided, as the Court's action was based on 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)? Petitioner's Argument: The petitioner sought a direction for the respondent to process their application for cancellation of GST registration, as they had fulfilled the necessary conditions and were entitled to such cancellation. They relied on the general principle that statutory authorities must act expeditiously on applications filed before them. Respondent's Argument: The respondent, through their counsel, stated that the application for cancellation of registration would be duly examined and disposed of in accordance with law, subject to verification of all facts and contentions on merits. They did not contest the petitioner's right to apply for cancellation but sought time for due process.
Sections Cited
Section 29
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Cause title — parties, addresses and appearances
O R D E R %
2024
This 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. AA0708240409309 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.”
Mr. Aggarwal learned counsel appearing for the respondent, states that subject to verification of all facts and contentions on merits being kept open, the application for cancellation of registration as 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 02:01:29
made shall be duly examined and disposed of in accordance with law within a period of three weeks from today. The statement so made is recorded and accepted.
The writ petition stands disposed of on the aforesaid terms.
YASHWANT VARMA, J
RAVINDER DUDEJA, J SEPTEMBER 27, 2024 SV 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 02:01:29
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.