2025 (2) TMI 781 - HC - GST

Voluntary cancellation of Goods and Services Tax (GST) registration - seeking disposal of its application in terms of which it had sought voluntary cancellation of its Goods and Services Tax registration - HELD THAT - It appears that while the writ petition was disposed of on 02 December 2024 the operative directions were framed against the State GST authorities. It is informed that the application is pending consideration of the Central GST authorities and which fact was not disclosed at the time of disposal of the writ petition. The first respondent is requested to duly examine and dispose of the pending application in accordance with law and with due notice to the writ petitioner - petition disposed off.

Summary

The Delhi High Court, in a judgment by Hon'ble Mr. Justice Yashwant Varma and Hon'ble Mr. Justice Harish Vaidyanathan Shankar, addressed a writ petition (W.P.(C) 295/2025) concerning the voluntary cancellation of Goods and Services Tax (GST) registration. The court noted that the application for cancellation was pending before the Central GST authorities, which was not disclosed during the previous disposal of the writ petition against the State GST authorities. The court directed the first respondent to review and decide on the pending application in compliance with the law and with notice to the petitioner. The writ petition was disposed of, with all rights and contentions of the parties on merits being preserved. The court allowed a certain application (CM APPL. 1454/2025) subject to exceptions, bringing the matter to a close.