M/S Shyam Traders Through Its Proprietor Sh. Akash v. Commissioner Of Dgst And ORS.

$~57 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1714/2025 M/S SHYAM TRADERS THROUGH ITS PROPRIETOR SH.

AKASH .....Petitioner Through:

Mr.

Vineet Bhatia, Ms.

Aamnaya Jagannath Mishra and Mr. Keshav Garg, Advs.

versus COMMISSIONER OF DGST AND ORS.

.....Respondents Through:

Ms. Vaishali Gupta, Panel Counsel.

CORAM:

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

O R D E R

% 12.02.2025 1.

Bearing in mind the undisputed fact that the order for cancellation of Goods and Services Tax registration was passed as far back as on 2 February 2023 and there is a complete absence of an explanation for the evident laches, we find no justification to entertain the writ petition.

2.

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. 3.

In view of the aforesaid, we find no ground to interfere with the order impugned before us. We leave it open to the writ petitioner to apply for registration afresh, if so chosen and advised. 4.

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

HARISH VAIDYANATHAN SHANKAR, J.

FEBRUARY 12, 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 18/02/2025 at 11:14:42