Ashok Kumar Sah, Proprietor Of As Enterprises v. Commissioner Of Central Goods And Services Tax, Delhi West & ANR.

$~56 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 295/2025 ASHOK KUMAR SAH, PROPRIETOR OF AS ENTERPRISES .....Petitioner Through:

Mr. Udit Bakshi, Mr. Bhwesh Bhola & Ms. Urvashi Dhiman, Advs.

versus COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX, DELHI WEST & ANR.

.....Respondents Through:

Mr. Aakarsh Srivastava, SC with Mr. Anand Pandey, Adv.

Mr. Rajeev Aggarwal, ASC wiuth Mr. Shubham Goel, Mr.

Siddharth Goel & Mr. Mayank Kamra, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R

% 13.01.2025 CM APPL. 1454/2025 (Ex.) Allowed, subject to all just exceptions.

The application stands disposed of.

W.P.(C) 295/2025 1.

The writ petitioner had approached us on an earlier occasion, seeking disposal of its application in terms of which it had sought voluntary cancellation of its Goods and Services Tax ['GST'] registration. However, it appears that while the writ petition was disposed of on 02 December 2024, the operative directions were 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 24/01/2025 at 15:15:50

framed against the State GST authorities. We are today informed that the application is pending consideration of the Central GST authorities and which fact was not disclosed to us at the time of disposal of the writ petition.

2.

We, consequently, request the first respondent to duly examine and dispose of the pending application in accordance with law and with due notice to the writ petitioner.

3.

The writ petition shall stand disposed of.

4.

All rights and contentions of respective parties on merits are kept open.

YASHWANT VARMA, J HARISH VAIDYANATHAN SHANKAR, J JANUARY 13, 2025/v 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 24/01/2025 at 15:15:50