High CourtsDivision Bench(2024) 01 DEL CK 0070

M/S Shiv Enterprises vs Principal Commissioner Of Department Of Trade And Taxes, Government Of Nct Of Delhi

Delhi High Court · Decided on 10 January 2024

HON’BLE JUDGES
Sanjeev Sachdeva, J · Ravinder Dudeja, J
RESULT
Disposed Of
CASE NUMBER
Civil Writ Petition No. 345 Of 2024, Civil Miscellaneous Application No. 1558 Of 2024

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Judgment

8 paragraphs · 231 words

Sanjeev Sachdeva, J

1.

Petitioner seeks a direction to the respondent to allow the application of the petitioner seeking cancellation of its GST registration.

2.

Issue notice. Notice is accepted by learned counsel appearing for the respondent.

3.

With the consent of the parties, petition is taken up today for final disposal.

4.

Learned counsel for the respondent submits that there are allegations of wrongful claim of input tax credit by the petitioner from the dealers whose registrations have been cancelled on the ground of issuance of input tax credit without underlying sales of goods and services. He submits that the Department is examining the said issue and as such the application has not yet been accepted and is under consideration. He assures that a decision on the application shall be taken and communicated to the petitioner expeditiously within a period of six weeks from today.

5.

In view of the above, this petition is disposed of. Respondents are directed to process the application expeditiously and pass appropriate order on the same in accordance with law within a period of six weeks from today.

6.

It is clarified that it would be open to the petitioner to avail of any further remedy in law as may be required in case the petitioner is aggrieved by any order passed by the respondents.

7.

The petition is disposed of in the above terms.