Delhi High Court - Orders
M/S Vaksons Metaplast Pvt. Ltd vs Principal Commissioner Of Department ... on 11 January, 2024
Author: Sanjeev Sachdeva
Bench: Sanjeev Sachdeva
$~42
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 403/2024
M/S VAKSONS METAPLAST PVT. LTD. ..... Petitioner
Through: Mr. Pranay Jain & Mr. Karan
Singh, Advocates (through V/C)
versus
PRINCIPAL COMMISSIONER OF DEPARTMENT OF
TRADE AND TAXES, GOVERNMENT OF NCT
OF DELHI ..... Respondent
Through: Mr. Rajeev Aggarwal, Additional
Standing Counsel with Ms.
Samridhi & Mr. Prateek, Advocates
CORAM:
HON'BLE MR. JUSTICE SANJEEV SACHDEVA
HON'BLE MR. JUSTICE RAVINDER DUDEJA
ORDER
% 11.01.2024 CM APPL. 1821/2024 (exemption) Allowed, subject to all just exceptions.
Application stands disposed of.
W.P.(C) 403/2024
1. Petitioner seeks a direction to the respondent to allow the application of the petitioner seeking cancellation of its GST registration.
2. Petitioner had applied for cancellation of its GST registration in terms of Section 29 of the Goods & Services Tax Act, 2017 on 25.06.2021. However, said application was rejected on the ground that the dealer has reported high turnover negligible tax and nil stock and was required to appear before the assessing authority with complete record.
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 25/01/2024 at 06:05:12 Thereafter, notice dated 19.09.2022 was issued seeking additional information. Once again, the application was rejected on account of alleged mismatch of information. Petitioner has finally once again applied on 06.11.2023 for cancellation. On 08.11.2023, respondent has sought for certain details.
3. Learned counsel for the petitioner submits that the details sought for are the part of the cancellation form and have already been provided. As per petitioner, petitioner has discontinued the business and has been filing Nil return since June 2021.
4. Issue notice.
5. With the consent of the parties, the petition is taken up for hearing.
6. The petition is disposed of directing the respondent to process the application for cancellation. Petitioner shall furnish the requisite details sought for by the respondents in its notice dated 08.11.2023, irrespective of the contention that the same are already part of the application. All the necessary records in support of the averments in the application shall be furnished to the respondent in terms of Section 29 (5) of the Act.
SANJEEV SACHDEVA, J RAVINDER DUDEJA, J JANUARY 11, 2024 RM This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 25/01/2024 at 06:05:12