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PARSHANT TIMBER v. COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ANOTHER & ANR.

Home » Laws » GST Case Laws » PARSHANT TIMBER v. COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ANOTHER & ANR.

PARSHANT TIMBER v. COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ANOTHER & ANR.

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws
High Court, Delhi
Vibhu Bakhru, Justice & Amit Mahajan, Justice
PARSHANT TIMBER
v.
COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ANOTHER & ANR.
W.P. (C) 1734/2023 & CM APPL. 6618/2023 dated 10.03.2023
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Cryptic order – Application rejected without any reason being mentioned – The petitioner made an application in GST REG-16 praying that his registration to be cancelled wef 31.07.2021 and the reason for seeking cancellation was disclosed as “Discontinuance of business/Closure of business” – The petitioner assails order dated 27.12.2021, whereby the petitioner’s application for cancellation of its GST registration, was rejected – Further also impugns an order dated 24.08.2022, whereby registration was cancelled wef 02.07.2017 – The department issued notice on 23.11.2021 to which petitioner did not respond and hence application was rejected by the department without providing any reasons – Held that: Observed that, said order has been passed without application of mind and without disclosing any reason – The business was closed and thus petitioner sought for cancellation of registration and he did not filed returns for the subsequent period – The show cause notice issued earlier to the petitioner is also cryptic and does not set out any particulars as to why the petitioner’s application for registration was proposed to be rejected – Directed the respondent to cancel the petitioner’s registration with effect from 31.07.2021, as requested by the petitioner.

Represented By:

Counsel for the Petitioner: Rakesh Kumar, Subhash Chandra Gupta, Parveen Kumar Gambhir &  Shailendra Kr. Verma, Adv.

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