GST Authority Directed to Dispose of Pending Application for Voluntary Cancellation of Registration | HC

Case Details: Ashok Kumar Sah vs. Commissioner of Central Goods and Services Tax - [2025] 171 taxmann.com 147 (Delhi)

Judiciary and Counsel Details

• Yashwant Varma & Harish Vaidyanathan Shankaro, JJ.
• Udit Bakshi, Bhwesh Bhola & Ms Urvashi Dhiman, Advs. for the Petitioner.
• Aakarsh Srivastava, SC, Rajeev Aggarwal, ASC, Anand Pandey, Shubham Goel, Siddharth Goel & Mayank Kamra, Advs. for the Respondent.

Facts of the Case

The assessee, a registered taxpayer under the Goods and Services Tax (GST) regime, filed an application seeking the voluntary cancellation of its GST registration. The application, which was duly submitted, remained pending before the Central GST authorities. Subsequently, the assessee, dissatisfied with the delay in processing, filed a writ petition before the Delhi High Court seeking directions for the expeditious disposal of the application. The primary contention raised by the assessee was the undue delay in the processing of the application and the lack of response from the authorities. The matter was heard and adjudicated by the Delhi High Court.

High Court Held

The Hon’ble Delhi High Court held that the Central GST authorities were required to examine and dispose of the pending application for voluntary cancellation of the GST registration in accordance with the law, ensuring due notice was provided to the assessee.