GST registration cancellation application directed to be decided within four weeks, without any merits review.

A pending application for cancellation of GST registration, which had earlier been rejected and then refiled, was directed to be disposed of within four weeks. The Court did not examine the merits of either application and confined its intervention to requiring a timely decision by the respondent. The petition was therefore disposed of on the limited ground of expedition, without any adjudication on the substantive cancellation issue.

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Issues: Whether a direction should be issued to the respondent to dispose of the petitioner's pending application for cancellation of GST registration within a fixed time.

Analysis: The application for cancellation had been made, rejected, and thereafter refiled, with the later application remaining undisposed of. The Court directed the respondent to dispose of the application within four weeks and clarified that it had not examined the merits of either .

Outcome: The petition was disposed of with a direction to decide the cancellation application within four weeks, without any adjudication on merits.

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