M/S Shree Radhe Trading Company vs. Principal Commissioner Of Department Of Trade And Taxes, Gnctd

Facts

The petitioner, M/s Shree Radhe Trading Company, filed a writ petition before the Delhi High Court seeking a writ of mandamus to cancel its Goods and Services Tax (GST) registration. The petitioner had submitted an application for cancellation of registration with reference number AA070724065469R dated July 22, 2024. The respondent, Principal Commissioner of Department of Trade and Taxes, GNCTD, was represented by its counsel. The court was informed that an appropriate order regarding the cancellation request would be passed within three weeks.

Held

The Court noted the submission made by the learned counsel for the respondent that an appropriate order would be passed within a period of three weeks from the date of the order. In view of this submission, the Court was of the opinion that no further orders were required to be passed by it. Consequently, the petition was disposed of in terms of the respondent's undertaking to pass an order within three weeks. The Court did not delve into the merits of the cancellation application itself, but rather relied on the assurance given by the respondent's counsel. The ratio decidendi is that when a statutory authority undertakes to pass an appropriate order within a stipulated time in response to a petitioner's request, the High Court may dispose of the writ petition on that basis, without issuing a specific writ.

Key Issues

1. Whether a writ of mandamus should be issued directing the respondent authority to cancel the GST registration of the petitioner, pursuant to the application filed by the petitioner. The petitioner argued that they had duly filed an application for cancellation of their GST registration and sought a direction from the Court for the authority to process and act upon this request. The petitioner relied on their right to seek cancellation of registration as provided under the GST regime. The respondent, through its counsel, submitted that an appropriate order would be passed within a specified timeframe, implying that the matter was being addressed administratively and that judicial intervention might not be necessary if the authority acted promptly.