GST cancellation applications must be decided within the prescribed time, and delay can trigger a direction for prompt disposal.

Rule 22(3) of the Delhi GST Rules requires disposal of an application for cancellation of GST registration within thirty days, and the cited circular reiterates that timeframe. Where the application remained pending despite filing and follow-up, judicial intervention was warranted to secure compliance with the statutory schedule. The respondent was therefore directed to decide the cancellation application within thirty days from the date of the order.

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Issues: Whether the respondent-department was required to decide the petitioner's application for cancellation of GST registration within the stipulated time and within a further fixed period directed by the Court.

Analysis: The petition sought a direction for expeditious decision on the cancellation application. Rule 22(3) of the Delhi Goods and Services Tax Rules, 2017 contemplates disposal of such applications within thirty days, and the cited circular reiterates the same position. Since the application remained undecided despite filing and follow-up, the matter called for a mandamus to ensure compliance with the statutory time frame.

Conclusion: The respondent was directed to decide the petitioner's application for cancellation of GST registration within thirty days from the date of the order.

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