M/S Planetcast Solutions P. LTD. vs. Principal Commissioner Of Department Of Trade And Taxes, Gnctd
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The petitioner, M/s Planetcast Solutions P. Ltd., 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 AA070624070190H dated June 25, 2024. The respondent, Principal Commissioner of Department of Trade and Taxes, GNCTD, was represented by its counsel. The respondent's counsel stated that an appropriate order would be passed within three weeks from the date of the hearing.
Held
The Court noted that the petitioner had filed a writ petition seeking a writ of mandamus to cancel its GST registration, having submitted an application for cancellation on June 25, 2024. The respondent's counsel submitted that an appropriate order would be passed within three weeks from the date of the hearing. In light of this submission by the respondent, the Court found no further orders to be necessary. The petition was disposed of based on the respondent's undertaking to pass an order within the stipulated period. The ratio decidendi is that when the revenue authority undertakes to pass a necessary order within a specified timeframe in response to a petitioner's request, the High Court may dispose of the writ petition on that basis without issuing a formal writ.
Key Issues
1. Whether the Court should issue a writ of mandamus directing the cancellation of the petitioner's GST registration based on its request? The petitioner argued that they had duly applied for cancellation of their GST registration and sought a direction from the Court to compel the respondent to process and grant the cancellation. The respondent, through its counsel, did not contest the petitioner's right to seek cancellation but indicated that an order would be passed within a specified timeframe, implying that the administrative process was underway. No specific legal provisions were debated, but the issue revolved around the petitioner's right to have their registration cancelled upon application and the respondent's obligation to act upon it.
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Cause title — parties, addresses and appearances
O R D E R % 17.09.2024
Issue notice. The learned counsel for the respondent accepts notice.
The petitioner has filed the present petition, inter alia, praying as under: - “a) issue a writ of mandamus or any other appropriate writ or direction to cancel the GST registration of the petitioner on the request of the petitioner by applying an application reference number AA070624070190H dated 25.06.2024;”
The learned counsel for the respondent submits that an appropriate order will be passed within the period of three weeks from date.
In view of the above, no further orders are required to be passed.
The petition is disposed of in the aforesaid terms. Pending application also stands disposed of. VIBHU BAKHRU, J SACHIN DATTA, J SEPTEMBER 17, 2024 M Click here to check corrigendum, if any 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 30/09/2024 at 12:00:21
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.