M/S Shree Shakti Sales vs Principal Commissioner Of Department ...
2024 Latest Caselaw 1556 Del

Delhi High Court

M/S Shree Shakti Sales vs Principal Commissioner Of Department ... on 23 February, 2024

Author: Sanjeev Sachdeva

Bench: Sanjeev Sachdeva

                          $~20
                          *    IN THE HIGH COURT OF DELHI AT NEW DELHI
                                                              Judgment delivered on: 23.02.2024
                          +        W.P.(C) 2745/2024 & CM APPL. 11169/2024

                          M/S SHREE SHAKTI SALES                                      ..... Petitioner

                                                    versus

                          PRINCIPAL COMMISSIONER OF DEPARTMENT OF TRADE
                          AND TAXES, GOVERNMENT OF NCT OF DELHI .... Respondent


                          Advocates who appeared in this case:

                          For the Petitioner        Mr. Pranay Jain and Mr. Karan Singh, Advocate.

                          For the Respondents:      Ms. Samridhi vats, Advocate.

                          CORAM:-
                          HON'BLE MR. JUSTICE SANJEEV SACHDEVA
                          HON'BLE MR. JUSTICE RAVINDER DUDEJA
                                                    JUDGMENT

SANJEEV SACHDEVA, J. (ORAL)

1. Learned counsel for petitioner submits that on account of a typical graphical error in the prayer paragraph, it is mentioned that the petitioner had closed his business on 02.07.2022 whereas petitioner had closed his business on 05.04.2021. This statement is taken on

record.

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

3. As per the petitioner, petitioner had closed his business on 05.04.2021 and applied for cancellation of the registration on the same date. The application is still pending.

4. Issue notice. Notice accepted by learned counsel appearing for respondents.

5. In view of the facts and circumstances, this petition is disposed of directing the respondents to process the application of petitioner seeking cancellation of its GST registration and dispose of the same, if not already done, within the period of two weeks from today with intimation to the petitioner.

SANJEEV SACHDEVA, J

RAVINDER DUDEJA, J FEBRUARY 23, 2024/ss