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KIRPAL SINGH vs. SUPERINTENDENT RANGE 118 CENTRAL GOODS AND SERVICE TAX & ANOTHER
(Delhi High Court)

Hon'ble Judges:

YASHWANT VARMA
HARISH VAIDYANATHAN SHANKAR
Pet. Counsel
Rahul Gupta
Ajesh Kugan
Res. Counsel
Rajeev Aggarwal
Shubham Goel
Siddharth Goel

Petitioner / Applicant

KIRPAL SINGH
Respondent SUPERINTENDENT RANGE 118 CENTRAL GOODS AND SERVICE TAX & ANOTHER
Court Delhi High Court
State

Delhi

Date Jan 13, 2025
Order No.

W. P. (C) 17799/2024

Citation

2025(1) TAXREPLY 12507
Original Order
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ORDER

ORDER PER CM APPL. 75792/2024 (Ex.) Allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 17799/2024 1. This writ petition seeks to impugn an order dated 26 April 2021 in terms of which the Goods and Services Tax [“GST”] registration of the writ petitioner had come to be cancelled. 2. Quite apart from the evident laches in approaching this Court, we take note of the indubitable fact that no provision of the Central Goods and Services Tax Act, 2017 [‘Act’] renders the writ petitioner ineligible to apply for registration afresh. We also bear in mind the provisions which have been made by the respondent themselves in Circular No. 95/14/2019-GST. 3. Accordingly, while we accord liberty to the writ petitioner to apply and seek registration under the Act afresh, the challenge to the impugned order fails and the writ petition shall consequently stand dismissed. ....

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