M/S Moon Overseas Through Its Proprietor Sagar Gautam v. Principal Commissioner Of Central Goods And Services Tax, West Delhi

$~55 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1453/2025 M/S MOON OVERSEAS THROUGH ITS PROPRIETOR SAGAR GAUTAM .....Petitioner Through:

Mr. Pranay Jain and Mr. Karan Singh, Advs.

versus PRINCIPAL COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX, WEST DELHI .....Respondent Through:

Mr. Aakarsh Srivastava, SC.

CORAM:

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

O R D E R

% 06.02.2025 CM APPL. 7080/2025 (Ex.) Allowed, subject to all just exceptions.

The application is disposed of.

W.P.(C) 1453/2025 1.

We take note of the challenge which stands raised and which is concerned with the order dated 28 December 2022 passed by the respondents cancelling the Goods and Services Tax ["GST"] registration of the petitioner with effect from 07 August 2020. We note that the application of revocation also came to be rejected as far back as on 15 September 2023.

2.

Bearing in mind the evident laches, we find no ground to entertain the writ challenge which stands raised. 3.

This more so in light of the liberty accorded to the writ 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 10/02/2025 at 15:10:35

petitioner in terms of Circular dated 28 March 2019 and which clearly holds that a prior cancellation would not render the writ petitioner ineligible to apply for registration afresh.

YASHWANT VARMA, J.

HARISH VAIDYANATHAN SHANKAR, J.

FEBRUARY 06, 2025/nd 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 10/02/2025 at 15:10:35