GST registration cancellation application must be processed expeditiously when business closure is asserted

A business closure and a pending application for cancellation of GST registration led the Court to direct the respondents to process the application and dispose of it within two weeks, with intimation to the petitioner. The petition was thus disposed of on the basis that the cancellation request required expeditious consideration and action by the tax authorities.

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Issues: Whether a direction should be issued to the respondents to process the petitioner's application for cancellation of GST registration.

Analysis: The petition was founded on the assertion that the business had been closed and an application for cancellation of GST registration had already been filed but remained pending. In view of the facts placed before it, the Court directed the respondents to process the application and dispose of it within two weeks, with intimation to the petitioner.

Outcome: The petition was disposed of with a direction to decide the cancellation application expeditiously.

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