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

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.