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M/S Shree Shakti Sales vs. Principal Commissioner Of Department Of Trade And Taxes, Government Of Nct Of Delhi

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W.P.(C)/2745/2024HC DelhiGSTCNR DLHC01008561202423 February 2024Bench: HON'BLE MR. JUSTICE SANJEEV SACHDEVA,HON'BLE MR. JUSTICE RAVINDER DUDEJA2 pages
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Facts

The petitioner sought cancellation of its GST registration, stating they closed their business on 05.04.2021 and applied for cancellation on the same date. However, a graphical error in the prayer paragraph incorrectly stated the closure date as 02.07.2022.

Held

The Court directed the respondents to process the petitioner's application for GST registration cancellation and dispose of it within two weeks. The court took the corrected business closure date on record.

Key Issues

Whether the respondent should process the GST registration cancellation application despite a minor typographical error in the prayer, and if the application should be expedited.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
W.P.(C) 2745/2024 Page 1 of 2 $~20 * IN THE HIGH COURT OF DELHI AT NEW DELHI Judgment delivered on: 23.02.2024 + W.P.(C) 2745/2024 & CM APPL. 11169/2024 M/S SHREE SHAKTI SALES ..... Petitioner versus PRINCIPAL COMMISSIONER OF DEPARTMENT OF TRADE AND TAXES, GOVERNMENT OF NCT OF DELHI .... Respondent Advocates who appeared in this case: For the Petitioner Mr. Pranay Jain and Mr. Karan Singh, Advocate. For the Respondents: Ms. Samridhi vats, Advocate. CORAM:- HON’BLE MR. JUSTICE SANJEEV SACHDEVA HON'BLE MR. JUSTICE RAVINDER DUDEJA

JUDGMENT SANJEEV SACHDEVA, J. (ORAL)

1.

Learned counsel for petitioner submits that on account of a typical graphical error in the prayer paragraph, it is mentioned that the petitioner had closed his business on 02.07.2022 whereas petitioner had closed his business on 05.04.2021. This statement is taken on W.P.(C) 2745/2024 record.

2.

Petitioner seeks a direction to respondent to allow the application of the petitioner seeking cancellation of its GST registration.

3.

As per the petitioner, petitioner had closed his business on 05.04.2021 and applied for cancellation of the registration on the same date. The application is still pending.

4.

Issue notice. Notice accepted by learned counsel appearing for respondents.

5.

In view of the facts and circumstances, this petition is disposed of directing the respondents to process the application of petitioner seeking cancellation of its GST registration and dispose of the same, if not already done, within the period of two weeks from today with intimation to the petitioner.

SANJEEV SACHDEVA, J

RAVINDER DUDEJA, J FEBRUARY 23, 2024/ss

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.