Ms Modi Packers v. Commissioner Of Central Goods And Services Tax, & ANR.

$~54 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1214/2025 & CM APPL. 5934/2025 (Interim Relief) MS MODI PACKERS .....Petitioner Through:

Ms. Divyanshi Bansal, Adv.

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

.....Respondents Through:

Mr. Jatin Singh, SSC

CORAM:

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

O R D E R

% 31.01.2025 CM APPL. 5935/2025 (Ex.) Allowed, subject to all just exceptions.

The application shall stand disposed of.

W.P.(C) 1214/2025 & CM APPL. 5934/2025 (Interim Relief) 1.

The writ petitioner seeks to impugn an order dated 27 May 2023 pursuant to which its Goods and Services Tax ["GST"] registration has come to be cancelled.

2.

Quite apart from the evident and inordinate laches, we bear in consideration the undisputed fact that the registration stood suspended with effect from 03 July 2017. This was, therefore, not a case where the petitioner was unaware of the factum of cancellation. 3.

We also bear in mind the provisions made in the Circular dated 28 March 2019 and which clearly holds that a prior cancellation would not render the petitioner ineligible to apply for registration afresh. 4.

In view of the aforesaid, we find no ground to interfere with the 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 04/02/2025 at 12:15:03

order impugned before us. We leave it open to the writ petitioner to apply for registration afresh, if so chosen and advised. 5.

The writ petition shall stand disposed of on the aforesaid terms. YASHWANT VARMA, J.

HARISH VAIDYANATHAN SHANKAR, J.

JANUARY 31, 2025/DR 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 04/02/2025 at 12:15:03