M/s ASIAN TRADERS v. PRINCIPAL COMMISSIONER OF DEPARTMENT OF TRADE AND TAXES, GOVERNMENT OF NCT OF D

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice

M/s ASIAN TRADERS

PRINCIPAL COMMISSIONER OF DEPARTMENT OF TRADE AND TAXES, GOVERNMENT OF NCT OF DELHI

W.P.(C) 5378/2024& CM APPL. 22166/2024 dated 16.04.2024

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Decision : In favour of assessee

Cancellation of GST Registration- In this case, the petitioner had applied for cancellation of their GST registration twice due to the closure of their business. However, Both applications were rejected without providing specific reasons HELD:- The court observed that the Respondents have failed to provide any specific reason to deny the applications seeking the cancellation of the GST registration- It also, noted that if a trader wishes to shut down the business and surrender the GST registration, the department cannot refuse such an application unless the interest of the revenue is at stake-Cancelled the registration of the petitioner with effect from 30.05.2023 i.e., the date when petitioner first filed an application seeking cancellation of GST registration.

Represented By:

Counsel for the Petitioner: Pranay Jain, Advocate

M/s ASIAN TRADERS v. PRINCIPAL COMMISSIONER OF DEPARTMENT OF TRADE AND TAXES, GOVERNMENT OF NCT OF D

M/s ASIAN TRADERS v. PRINCIPAL COMMISSIONER OF DEPARTMENT OF TRADE AND TAXES, GOVERNMENT OF NCT OF D

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