GAGAN DEEP SINGH v. COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX (CGST), DELHI NORTH
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
GAGAN DEEP SINGH
v.
COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX (CGST), DELHI NORTH
W.P.(C) 10725/2025 dated 24.07.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Rule Number : Rule 22
Rule Name : Delhi Goods & Services Tax Rules, 2017
Notification/Circular : Circular No. 69/43/2018-GST dated 26.12.2018
Decision : In favour of assessee
Cancellation of Registration – Delay in decision – Petitioner sought direction for expeditious disposal of application for cancellation – Petitioner contended under Rule 22(3) proper officer must decide such application within 30 days and mandate is reiterated in CBIC Circular No. 69/43/2018-GST dated 26.10.2018 – No order passed despite departmental clarifications sought earlier – Held: Petition disposed – Court noting statutory timeline and nature of matter directed respondent to take decision within 30 days from 24.07.2025.
Represented By:
Counsel for the Petitioner: Udit Bakshi, Bhwesh Bhola & Piyush Kumar, Advs.
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