GST Registration Cancellation Application Must Be Processed Within Four Weeks by Proper Officer Under Prescribed Timelines

The HC directed the Proper Officer to process the petitioner's GST registration cancellation application within four weeks, noting the delay in addressing the initial request. The court reserved all rights and contentions while mandating prompt administrative action on the business closure application, ensuring procedural relief for the petitioner without examining substantive arguments.

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Issues:
1. Petitioner seeks direction to cancel GST registration due to closure of business.

Analysis:
The petitioner, engaged in trading polymers, had a GST registration under the Central Goods and Services Act, 2017. The petitioner applied for cancellation of GST registration on 18.09.2022 citing the closure of business from the same date. However, no action was taken by the department until 19.02.2024, when a notice was issued stating that the application for cancellation was incorrect as the date mentioned was wrong. The petitioner responded, clarifying that the correct date for cancellation was 18.09.2023. Despite the response, no further action was taken by the department.

The court, considering the petitioner's request for cancellation of GST registration from 18.09.2023, directed the Proper Officer to dispose of the application promptly within four weeks from the judgment date. It is important to note that the court did not delve into the merits of the arguments presented by either party, keeping all rights and contentions reserved. The petition was thus disposed of with the aforementioned direction for expeditious disposal of the cancellation application, providing relief to the petitioner seeking closure of business and cancellation of GST registration.

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