Delhi HC directs GST Dept. to decide registration cancellation in 30 days

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  • Last Updated on 13 August, 2025

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Delhi High Court GST registration cancellation Rule 22(3) CGST Rules GST Department directive GST application disposal.

Case Details: Gagan Deep Singh vs. Commissioner of Central Goods and Services Tax (CGST) - [2025] 177 taxmann.com 18 (Delhi)

Judiciary and Counsel Details

  • PRATHIBA M. SINGH and SHAIL JAIN, JJ.
  • Udit Bakshi, Bhwesh Bhola and Piyush Kumar, Advs. for the Petitioner. 
  • Jatin Singh, Adv. for the Respondent.

Fact of the Case

The Petitioner, a registered person under GST, filed an application seeking cancellation of registration. It was submitted that although certain clarifications had been sought by the Department, no decision had been taken on the said application. The Petitioner contended that as per Rule 22(3) of the CGST Rules, a decision on such application is required to be taken within thirty days from the date of its filing. The matter was accordingly placed before the Delhi High Court seeking a direction to the Department to dispose of the application in accordance with law.

HC Held

The Delhi High Court held that the respondent authority had failed to decide the application for cancellation of registration within the prescribed period under Rule 22(3) of CGST Rules. The Court observed that the application remained pending despite the statutory mandate for time-bound disposal. It accordingly directed the Department to take a decision on the Petitioner’s application within thirty days from the date of the order.

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied