M/S Empower Inc vs. Principal Commissioner Of Goods And Service Tax West Delhi

Original PDF →

W.P.(C)/9772/2024HC DelhiGSTCNR DLHC01041654202413 August 2024Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE SACHIN DATTA1 pages

For Petitioner: Mr. Pranay Jain and Mr. Karan Singh, AdvocatesFor Respondent: Mr. Shubham Tyagi, Sr. SC, CBIC along with Mr. Nalin Gupta, Advocate

AI SummaryDismissed

Facts

The petitioner, M/s Empower Inc, filed a writ petition before the Delhi High Court seeking a direction to the respondent, the Principal Commissioner of Goods and Service Tax, West Delhi, to allow their application for cancellation of their GST registration. The petitioner also sought to set aside an order dated 11.06.2024. Subsequent to the filing of the petition, the respondent authorities suo motu cancelled the petitioner's GST registration with retrospective effect. In light of this development, the petitioner sought to withdraw the present petition.

Held

The Court noted that after the present petition was filed, the respondent had suo motu cancelled the petitioner's GST registration with retrospective effect. Consequently, the petitioner sought to withdraw the petition with liberty to assail the order cancelling its registration retrospectively. The Court dismissed the petition as withdrawn, granting the petitioner the liberty to challenge the retrospective cancellation order. No specific findings were made on the merits of the original prayer for cancellation or the validity of the order dated 11.06.2024, as the matter was disposed of on withdrawal.

Key Issues

1. Whether the petitioner is entitled to a writ of mandamus directing the respondent to allow the cancellation of its GST registration on its request, and to set aside the order dated 11.06.2024? The petitioner argued that they had requested the cancellation of their GST registration and sought a direction for the respondent to allow this application and set aside the impugned order. The respondent's counsel stated that the respondent had suo motu cancelled the petitioner's GST registration with retrospective effect after the petition was filed. The petitioner then sought to withdraw the petition with liberty to challenge this retrospective cancellation.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~2 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9772/2024 & CM APPL. 40109/2024 (Exemption) M/S EMPOWER INC .....Petitioner Through: Mr. Pranay Jain and Mr. Karan Singh, Advocates. versus PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX WEST DELHI .....Respondent Through: Mr. Shubham Tyagi, Sr. SC, CBIC along with Mr. Nalin Gupta, Advocate. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE SACHIN DATTA

O R D E R %

13.08.

2024

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 directing respondent to allow the application of the petitioner to cancel its GST registration no. 07IJWPK7363F1ZG on the request of the petitioner and set aside order dated 11.06.2024;”

The learned counsel for the parties state that after the present petition was filed, the respondent has suo motu cancelled the petitioner‟s GST registration with retrospective effect.

In view of the above, the petitioner seeks to withdraw the present petition with liberty to assail the order cancelling its registration with retrospective effect.

Dismissed as withdrawn with the aforesaid liberty.

The pending application is also disposed of. VIBHU BAKHRU, J

SACHIN DATTA, J AUGUST 13, 2024/r 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 16/08/2024 at 11:50:31

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.