M/S Jmd Industries v. Principal Commissioner Of Department Of Trade And Taxes, Government Of NCT Of Delhi

$~54 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 5543/2024 & CM APPL. 22873/2024 M/S JMD INDUSTRIES ..... Petitioner Through:

Mr. Pranay Jain, Advocate versus PRINCIPAL COMMISSIONER OF DEPARTMENT OF TRADE AND TAXES, GOVERNMENT OF NCT OF DELHI ..... Respondent Through:

Mr. Rajeev Aggarwal, ASC with Ms.

Samridhi Vats, Advocate for CBIC

CORAM:

HON'BLE MR. JUSTICE SANJEEV SACHDEVA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

O R D E R

% 22.04.2024 1.

Petitioner seeks a direction to the respondent to dispose of the application of the petitioner seeking cancellation of registration filed on 04.04.2024.

2.

Learned counsel for the respondent submits that the period prescribed by Rule 22 of the Central Goods and Service Tax Rules 2017 is 30 days for disposing of an application seeking cancellation of registration. He submits that petitioner has approached this Court prematurely even before expiry of the period of 30 days. 3.

Learned counsel for the petitioner accordingly seeks leave to withdraw the petition reserving the right of the petitioner to take W.P.(C) 5543/2024 The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 04/07/2025 at 00:19:33

appropriate remedy in accordance with law, if aggrieved by any order passed by the Respondent.

4.

In view of the above, petition is dismissed as withdrawn. All rights and contentions of the parties are reserved. SANJEEV SACHDEVA, J PURUSHAINDRA KUMAR KAURAV, J APRIL 22, 2024 'rs'

W.P.(C) 5543/2024 The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 04/07/2025 at 00:19:33