Delhi High Court
M/S Vaani Enterprises vs Principal Commissioner Of Goods And ... on 26 February, 2024
Author: Sanjeev Sachdeva
Bench: Sanjeev Sachdeva
$~49
* IN THE HIGH COURT OF DELHI AT NEW DELHI
% Date of decision: 26.02.2024
+ W.P.(C) 2810/2024 & CM APPL. 11541/2024
M/S VAANI ENTERPRISES ..... Petitioner
versus
PRINCIPAL COMMISSIONER OF GOODS AND SERVICE TAX
NORTH DELHI ..... Respondents
Advocates who appeared in this case:
For the Petitioner: Mr. Pranay Jain and Mr. Karan Singh,
Advocates.
For the Respondents: Mr. Aakarsh Srivastava, Standing Counsel
with Mr. Vaibhav Gupta, Advocate.
CORAM:-
HON'BLE MR. JUSTICE SANJEEV SACHDEVA
HON'BLE MR. JUSTICE RAVINDER DUDEJA
JUDGMENT
[ SANJEEV SACHDEVA, J. (ORAL)
1. Petitioner seeks a direction to the respondents to allow the
application of the petitioner seeking cancellation of GST registration.
2. Issue notice. Notice is accepted by learned counsel for
respondents. With the consent of parties, petition is taken up for final
disposal.
3. As per the petitioner, he closed his business and applied for
cancellation of GST registration on 02.11.2022, however, the said
application was rejected. Thereafter, petitioner once again applied in
February, 2023 and three times thereafter but each time, the
application was rejected, however, the last application dated
12.01.2024 is still pending.
4. The case of the petitioner is that petitioner had shut his business
and as such, is seeking cancellation of its GST registration.
5. Per contra, the case of the respondents is that, each time the
petitioner applied for cancellation, petitioner was required to furnish
further details. However, since the details were not furnished,
applications were rejected. It is contended by learned counsel for
respondents that it is only pursuant to the application of January, 2024
that the petitioner has responded to the queries raised by the
respondents.
6. As per the respondents, petitioner was not found functioning at
the registered address of the petitioner as given by the petitioner in
GST registration. Since the petitioner has already shut his business
and intimated the Department of the closure of his business, the
petitioner could not have been found functioning at the given address.
7. With regard to the contention of the respondents that petitioner
has failed to furnish all requisite information, as also failed to furnish
the changed address with proof thereof, the case of the petitioner is
that petitioner had uploaded a copy of the document bearing changed
address.
8. Learned counsel for the petitioner undertakes that in case any
further information is required for by the Department in terms of
Section 29 of the Goods and Services Tax Act, 2017 ["the Act"] or
any further documents in support of change of address, petitioner shall
furnish the same as and when required by the petitioner.
9. In view of the above, the petition is disposed of with the
following directions:-
a) Registration of the petitioner shall be deemed cancelled with
effect from 12.01.2024 i.e. the date of the last application
seeking cancellation.
b) Petitioner shall furnish all requisite information in terms of
Section 29 of the Act.
c) Petitioner shall also furnish such further information and
documents as may be required by the Department in terms of
Section 29 of the Act and or change of address of petitioner.
10. It is clarified that respondents would be at liberty to continue
and carry forward any investigation or enquiry into the past
transactions of the petitioner and in case any due is found against the
petitioner, petitioner shall pay the same as and when the same is
demanded by the Department, subject, of course, to the right of the
petitioner to avail of legal remedies against such demands.
11. Petition is accordingly disposed of in the above terms.
SANJEEV SACHDEVA, J
RAVINDER DUDEJA, J
FEBRUARY 26, 2024/vp
