M/S Balaji Trading Co v. Principal Commissioner, Department Of Trade And Taxes, Gnctd

$~117 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 12169/2025 & CM APPL. 49636/2025 M/S BALAJI TRADING CO .....Petitioner Through:

Mr. Pranay Jain, Mr. Karan Singh, Ms.

Smridhi Dahiya, Advs.

versus PRINCIPAL COMMISSIONER, DEPARTMENT OF TRADE AND TAXES, GNCTD .....Respondent Through:

Ms. Vaishali Gupta, Adv.

CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

O R D E R

% 13.08.2025 1.

This hearing has been done through hybrid mode. CM APPL. 49636/2025 (for exemption) 2.

Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 12169/2025 3.

The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, seeking issuance of an appropriate writ directing the Respondent to cancel the GST registration of the Petitioner w.e.f. 2nd January, 2025.

4.

The Petitioner had obtained a GST registration No. 07ALPPG8615H2ZT on 4th September, 2022. However, it closed down its business on 2nd January, 2025 and applied for cancellation of registration on 2nd January, 2025 vide application reference no. AA070125001729F. Some information was sought by the GST Department on 20th February, 2025 and the same was replied to by 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 19/08/2025 at 13:51:54

the Petitioner on 21st February, 2025, however, till date, the cancellation has not been processed.

5.

Ld. Counsel for the Petitioner submits that no further notice has been received from the GST Department.

6.

Ms. Gupta, ld. Counsel for the Respondent submits that the same would be done expeditiously.

7.

Accordingly, the present writ is disposed of with the direction that the application for cancellation of the GST registration of the Petitioner be processed within a period of four weeks from today and the order be passed in any case latest by 30th September, 2025.

8.

The petition is disposed of in these terms. Pending applications, if any, are also disposed of.

PRATHIBA M. SINGH, J.

SHAIL JAIN, J.

AUGUST 13, 2025 dj/ck 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 19/08/2025 at 13:51:54