M/S Shammi Enterprises v. Commissioner Of Delhi Goods And Services Tax And ANR

$~70 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1077/2025 M/S SHAMMI ENTERPRISES .....Petitioner Through:

Mr. Vijay Gupta, Mr. Rahul Gupta and Mr. Ajesh Kugan M., Advs.

versus COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ANR .....Respondents Through:

Mr. Rajeev Aggarwal, ASC with Mr. Shubham Goel, Adv.

for R-1 & R-2.

CORAM:

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

O R D E R

% 29.01.2025 CM APPL. 5330/2025 (EX.) Allowed, subject to all just exceptions.

The application stands disposed of.

W.P.(C) 1077/2025 The instant writ petition seeks to assail an order of cancellation passed as far back on 10 March 2023.

Bearing in mind the evident laches, we find no justification to entertain the instant writ petition. We also bear in consideration the indubitable fact that a prior cancellation neither precludes nor renders the petitioner ineligible to apply for registration afresh. This in terms of Circular No. 15/2024 dated 16 August 2024 which governs. 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 31/01/2025 at 12:34:11

In view of the above and subject to the aforesaid observation, the writ petition shall stand dismissed on that score. YASHWANT VARMA, J.

HARISH VAIDYANATHAN SHANKAR, J.

JANUARY 29, 2025/RW 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 31/01/2025 at 12:34:11