2024 (7) TMI 364 - HC - GST

Seeking a direction to the respondent to cancel GST registration - closure of business - HELD THAT - Since petitioner has already replied to the notice issued by the department and has requested for cancellation of GST registration w.e.f. 18.09.2023, this petition is disposed of directing the Proper Officer to dispose of the application seeking cancellation of GST registration expeditiously within a period of four weeks from today. Petition disposed off.

Summary

Issues:
1. Petitioner seeks direction to cancel GST registration due to closure of business.

Analysis:
The petitioner, engaged in trading polymers, had a GST registration under the Central Goods and Services Act, 2017. The petitioner applied for cancellation of GST registration on 18.09.2022 citing the closure of business from the same date. However, no action was taken by the department until 19.02.2024, when a notice was issued stating that the application for cancellation was incorrect as the date mentioned was wrong. The petitioner responded, clarifying that the correct date for cancellation was 18.09.2023. Despite the response, no further action was taken by the department.

The court, considering the petitioner's request for cancellation of GST registration from 18.09.2023, directed the Proper Officer to dispose of the application promptly within four weeks from the judgment date. It is important to note that the court did not delve into the merits of the arguments presented by either party, keeping all rights and contentions reserved. The petition was thus disposed of with the aforementioned direction for expeditious disposal of the cancellation application, providing relief to the petitioner seeking closure of business and cancellation of GST registration.