Top Stories Failure to Reject or Proceed Application for Cancellation of GST Registration within 30 Days as Mandated: Delhi HC directs to d ecide within 2 Week [Read Order] The court viewed that the department failed to reject or proceed application for cancellation of GST registration within 30 days as mandated By Yogitha S. Yogesh – On April 3, 2024 3:34 pm – 2 mins read The Delhi High Court is directed to decide the application for cancellation of Goods and Service Tax (GST) within two weeks as the department failed to reject or proceed application for cancellation of GST registration within 30 days as mandated. M/s Perfect Trader, the petitioner seeks a direction from the respondent to allow the application of the petitioner to cancel its GST registration. Counsel for the petitioner submitted that the subject application seeking cancellation of GST registration was filed on 03.10.2023, on which a query was raised on 15.02.2024, which has been duly responded to, however, to date neither registration has been cancelled, nor the application has processed or rejected.

He referred to Rule 22 subclause (3) of the Central Goods and Service Tax Rules and submitted that strict timelines have been provided for disposal of the subject application within 30 days from the date of the application.   A division bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja disposed of the petition directing the respondents to dispose of the application within two weeks from today. It would be open to the petitioner to avail of such further remedies as may be permissible in law in case the petitioner is aggrieved by any further order passed by the proper officer.       The petitioner was represented by Mr Pranay Jain and Mr Karan Singh and the respondents were represented by Mr Rajeev Aggarwal, and Ms Samridh Vats. To Read the full text of the Order CLICK HERE