Court Directs GST Authorities to Dispose of Application for Voluntary Cancellation of Registration

Issue: Whether the court can direct the GST authorities to dispose of an assessee’s pending application for voluntary cancellation of registration.

Facts:

The assessee filed an application for voluntary cancellation of their GST registration.
The application was pending before the Central GST authorities.
The assessee approached the court seeking a direction for disposal of their application.

Decision:

The court directed the respondent authority to examine and dispose of the assessee’s pending application for voluntary cancellation of registration.
The disposal should be in accordance with the law and with due notice to the assessee.

Key Takeaways:

This case highlights the court’s role in ensuring that GST authorities take timely action on applications filed by taxpayers.
The court’s direction to dispose of the application ensures that the assessee’s request for voluntary cancellation is not unduly delayed.
This decision emphasizes the importance of efficient administration and timely resolution of matters within the GST framework.

HIGH COURT OF DELHI

Ashok Kumar Sah

Commissioner of Central Goods and Services Tax

Yashwant Varma and Harish Vaidyanathan Shankaro, JJ.

W.P.(C) No.295 of 2025

JANUARY 13, 2025

Udit Bakshi, Bhwesh Bhola and Ms. Urvashi Dhiman, Advs. for the Petitioner. Aakarsh Srivastava, SC, Rajeev Aggarwal, ASC, Anand Pandey, Shubham Goel, Siddharth Goel and Mayank Kamra, Advs. for the Respondent.

ORDER

CM APPL. 1454/2025 (Ex.)

Allowed, subject to all just exceptions.

The application stands disposed of.

W.P.(C) 295/2025

1. The writ petitioner had approached us on an earlier occasion, seeking disposal of its application in terms of which it had sought voluntary cancellation of its Goods and Services Tax [‘GST’] registration. However, it appears that while the writ petition was disposed of on 02 December 2024, the operative directions were framed against the State GST authorities. We are today informed that the application is pending consideration of the Central GST authorities and which fact was not disclosed to us at the time of disposal of the writ petition.

2. We, consequently, request the first respondent to duly examine and dispose of the pending application in accordance with law and with due notice to the writ petitioner.

3. The writ petition shall stand disposed of.

4. All rights and contentions of respective parties on merits are kept open.