GST registration cancellation application to be decided within four weeks, with communication of the order to the petitioner if already disposed.

A petition concerning cancellation of GST registration under Section 29 of the Central Goods and Services Tax Act, 2017 was dealt with by directing the Proper Officer to decide the cancellation application within four weeks if it had not already been decided, and to communicate the order to the petitioner if it had been disposed of. The petition was accordingly disposed of after issuance of notice.

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Issues: Whether a direction should be issued for disposal of the petitioner's application seeking cancellation of GST registration under Section 29 of the Central Goods and Services Tax Act, 2017.

Outcome: Notice was issued and the petition was disposed of with a direction to the Proper Officer to decide the cancellation application within four weeks, if not already decided, and to communicate the order to the petitioner if it had already been disposed of.

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