Divyanshu Kumar v. Govt Of NCT Of Delhi & ANR.

$~1 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1866/2025 DIVYANSHU KUMAR .....Petitioner Through:

Mr. Pawan Kumar, Adv.

versus GOVT OF NCT OF DELHI & ANR.

.....Respondent Through:

Mr. Girban Naushad, SSC with Mr. Harsh Singhal, Advs. for R-2/CGST.

CORAM:

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

O R D E R

% 05.03.2025 CM APPL. 8927/2025 (Ex.) Allowed, subject to all just exceptions.

The applications are disposed of.

W.P.(C) 1866/2025 1.

We find no justification to entertain this writ petition which seeks to challenge orders dated 16 September 2022 and 03 July 2024 in terms of which the Goods and Service Tax registration of the writ petitioner had come to be cancelled.

2.

Bearing in mind the evident laches, there exists no justification for this Court to invoke its powers conferred by Article 226 of the Constitution.

3.

We also bear in consideration the provisions made in Circular 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 10/03/2025 at 12:26:26

dated 28 March 2019 issued by the Central Board of Indirect Taxes and Customs and which clearly holds that the petitioner is not disentitled from applying for registration afresh and notwithstanding an earlier order in terms of which its registration may have been cancelled.

4.

Subject to liberty being reserved to the writ petitioner to apply for registration afresh, this writ petition shall stand disposed of. YASHWANT VARMA, J.

HARISH VAIDYANATHAN SHANKAR, J.

MARCH 05, 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 10/03/2025 at 12:26:26