M/S Mrv Traders. Through Its Partner Mr. Vishal v. Commissioner Of Delhi Goods And Services Tax And Another

$~55 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1659/2025, CM APPL. 8039/2025 (Ex.) & CM APPL. 8040/2025 (Interim Relief) M/S MRV TRADERS. THROUGH ITS PARTNER MR.

VISHAL .....Petitioner Through:

Mr. Rakesh Kumar and Mr.

Parveen Kumar Gambhir, Advs.

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

Mr. K.G. Gopalakrishnan, Adv.

CORAM:

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

O R D E R

% 11.02.2025 We find no ground to entertain this writ petition which seeks to impugn a cancellation of registration which was affected on 05 June 2022 bearing in mind the evident laches coupled with the fact that an earlier cancellation does not render the petitioner ineligible to apply afresh in terms of the Circular issued by the Central Board of Indirect Taxes and Customs dated 28 March 2019.

We thus find no justification to entertain this writ petition. It shall stand dismissed.

YASHWANT VARMA, J HARISH VAIDYANATHAN SHANKAR, J FEBRUARY 11, 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 13/02/2025 at 12:53:25