M/S Unique Sales vs. Principal Commissioner Of Department Of Trade And Taxes, Government Of Nct Of Delhi
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The Petitioner, M/s Unique Sales, filed an application dated 20.10.2023 seeking cancellation of its GST registration. The Respondent, Principal Commissioner of Department of Trade and Taxes, Government of NCT of Delhi, raised a query on 25.10.2023, stating that the response received was unsatisfactory and the Petitioner had not appeared personally. The Petitioner contended that no intimation of a personal hearing was ever given and expressed willingness to appear. The case is a writ petition before the Delhi High Court.
Held
The Court directed the Petitioner to appear before the Proper Officer on 04.06.2024 at 12:00 noon at the Office of Sales Tax Officer Class-II, AVATO, Ward-39. The Petitioner is to provide the necessary documents and clarifications at that time. Following this, the Proper Officer is mandated to dispose of the application for cancellation of GST registration within a period of four weeks from the date of the Petitioner's appearance. The Court noted that it would be open for the Petitioner to pursue further legal remedies if aggrieved by any order passed by the Proper Officer. The issue of whether the Respondent had unduly delayed the disposal was implicitly addressed by setting a timeline for the disposal, contingent on the Petitioner's appearance and cooperation.
Key Issues
1. Whether the Respondent has unduly delayed the disposal of the Petitioner's application for cancellation of GST registration, thereby violating the Petitioner's right to a timely decision? (Question of law) Petitioner's Contention: The Petitioner argued that the Respondent had not provided any intimation for a personal hearing, despite the Petitioner's willingness to appear and provide necessary details. The delay in disposal of the application was therefore attributed to the Respondent's inaction. Respondent's Contention: The Respondent submitted that a query was raised on 25.10.2023, but the Petitioner's response was unsatisfactory, and the Petitioner had not appeared personally to assist in the disposal of the application.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
JUDGMENT SANJEEV SACHDEVA, J. (ORAL)
Petitioner seeks a direction to the Respondent to dispose of the application of the Petitioner dated 20.10.2023, seeking cancellation of the GST Registration.
Learned counsel for the Respondent submits that a query was raised on 25.10.2023 to the petitioner asking for certain details. However, the response was not satisfactory and Petitioner has not even appeared personally for assisting the disposal of the application. WP (C) 7323/2024 3. Learned counsel for the Petitioner submits that there was no intimation ever given to the Petitioner with regard to any personal hearing and he is willing to appear before the Proper Officer as and when so directed.
Accordingly, in view of the above, Petitioner is directed to appear before the Proper Officer on 04.06.2024 at 12.00 noon in the Office of Sales Tax Officer Class-II, AVATO, Ward-39 and provide the necessary documents and clarification. The Proper Officer shall thereafter dispose of the application within a period of four weeks.
Needless to state that it would be open to the Petitioner to avail of such further remedies as may be permissible in law in case aggrieved by any order passed by the Proper Officer.
Petition is disposed of in the above terms. SANJEEV SACHDEVA, J RAVINDER DUDEJA, J MAY 21, 2024/RM
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.