Bajrangi Sales v. Department Of Trade And Taxes Government Of NCT Of Delh & ANR.

$~66 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2312/2025 BAJRANGI SALES .....Petitioner Through:

Mr. Amit Khemka, Ms. Himani Singh, Mr. Mudit Jain, Mr.

Gaurav Arora and Mr.

Rudraksh Nakra, Advs.

versus DEPARTMENT OF TRADE AND TAXES GOVERNMENT OF NCT OF DELH & ANR.

.....Respondents Through:

Ms. Vaishali Gupta, Adv. for R-1.

CORAM:

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

O R D E R

% 21.02.2025 CM APPL. 10956/2025 (Ex.) Allowed, subject to all just exceptions.

The application shall stand disposed of.

W.P.(C) 2312/2025 & CM APPL. 10955/2025 (Interim Stay) 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 27 December 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 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 01/03/2025 at 14:34:49

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 21, 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 01/03/2025 at 14:34:49