HC Directed Dept. To Dispose GST Cancellation Application of Assessee Within Period of Two Weeks
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Case Details: Shree Shakti Sales v. Principal Commissioner of Department of Trade and Taxes, Government of Nct of Delhi - [2024] 161 taxmann.com 168 (Delhi)
Judiciary and Counsel Details
- Sanjeev Sachdeva & Ravinder Dudeja, JJ.
- Pranay Jain & Karan Singh, Advs. for the Petitioner.
- Ms Samridhi Vats for the Respondent.
Facts of the Case
The petitioner was engaged in business of trading of goods. It had closed his business on 5-4-2021 and applied for cancellation of the registration on the same date. However, the application was still pending. It filed writ petition and requested the High Court to direct the department to process application seeking cancellation of its GST registration.
High Court Held
The Honorable High Court noted that the petitioner had closed the business and already applied for cancellation of registration but the application was pending for processing for so long. Therefore, the Court disposed of the petition by directing the department to process the application of petitioner seeking cancellation of its GST registration and dispose of the same within the period of two weeks from date of order with intimation to the petitioner.
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