M/S Air Pro Styles Through Its ... vs Principal Commissioner Of Department ...
2024 Latest Caselaw 2316 Del

Delhi High Court

M/S Air Pro Styles Through Its ... vs Principal Commissioner Of Department ... on 18 March, 2024

Author: Sanjeev Sachdeva

Bench: Sanjeev Sachdeva

                          $~44

                          *        IN THE HIGH COURT OF DELHI AT NEW DELHI

                                                                 Judgment delivered on: 18.03.2024

                          +        W.P.(C) 4088/2024 & CM APPL. 16700/2024

                          M/S AIR PRO STYLES THROUGH ITS
                          PROPRIETOR RAM BHUL                                     ..... Petitioner

                                                     versus

                          PRINCIPAL COMMISSIONER OF DEPARTMENT OF TRADE
                          AND TAXES, GOVERNMENTOF NCT OF DELHI
                                                              ..... Respondents

                          Advocates who appeared in this case:


                          For the Petitioner:        Mr. Pranay Jain, Advocate.

                          For the Respondents:       Mr. Rajiv Aggarwal, ASC
                                                     ,,

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

                                                 JUDGMENT

SANJEEV SACHDEVA, J. (ORAL)

1. Petitioner seeks direction to the respondent to allow the application of the petitioner seeking cancellation of the GST

registration with effect from 27.12.2023.

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

3. With the consent of the parties, the petition is taken up for hearing today.

4. Petitioner applied for cancellation of the GST registration on 27.12.2023. However, a query was raised on 31.01.2023 seeking additional information to which as per the petitioner reply has been duly submitted, however, the application has not yet been disposed of.

5. In view of the above, the petition is disposed of directing the respondent to dispose of the application of the petitioner seeking cancellation of the GST registration within a period of four weeks from today.

6. It is clarified that this Court has neither considered nor commented upon the merits and contentions of the either party. All rights and contentions of the parties are reserved.

SANJEEV SACHDEVA, J

RAVINDER DUDEJA, J MARCH 18, 2024/'rs'