https://www.taxtmi.com/caselaws?id=450963 Delhi HC held that the 30-day timeline in Rule 22(3) of GST Rules for issuing cancellation orders is directory, not mandatory. The court reasoned that treating it as mandatory would create anomalous situations where taxpayers voluntarily seeking cancellation could be deemed rejected if officers fail to decide within 30 days. The expression "shall issue an order within 30 days" cannot be construed differently for proceedings under Rule 20 versus Rule 21. Authorities do not forfeit their right to pass orders after 30 days. The proper officer was directed to expeditiously decide the show cause notice within two weeks. en-us Tue, 05 Mar 2024 00:00:00 +0530 Mon, 28 Apr 2025 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450963 Delhi HC held that the 30-day timeline in Rule 22(3) of GST Rules for issuing cancellation orders is directory, not mandatory. The court reasoned that treating it as mandatory would create anomalous situations where taxpayers voluntarily seeking cancellation could be deemed rejected if officers fail to decide within 30 days. The expression "shall issue an order within 30 days" cannot be construed differently for proceedings under Rule 20 versus Rule 21. Authorities do not forfeit their right to pass orders after 30 days. The proper officer was directed to expeditiously decide the show cause notice within two weeks. Case-Laws GST Tue, 05 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450963