M/S Oxxo Softech Solutions P. Ltd v. Principal Commissioner Of Goods And Service Tax, West Delhi

$~60 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 15012/2024 M/S OXXO SOFTECH SOLUTIONS P. LTD .....Petitioner Through:

Mr. Pranay Jain & Mr. Karan Singh, Advocates.

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

Mr.

Aakarsh Srivastava, Standing Counsel.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA

O R D E R

% 24.10.2024 CM APPL. 62973/2024 (Ex.) Allowed, subject to all just exceptions.

This application stands disposed of.

W.P.(C) 15012/2024 1.

The petitioner seeks to impugn an order dated 07 April 2021 in terms of which its Goods and Services Tax registration came to be cancelled. Quite apart from the manifest laches, we find that the Cental Goods and Services Tax Act, 2017 fails to disqualify the writ petitioner from applying afresh.

2.

In view of the aforesaid and subject to that right and liberty being reserved, this writ petition shall stands disposed of. YASHWANT VARMA, J.

RAVINDER DUDEJA, J.

OCTOBER 24, 2024/ib 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 29/10/2024 at 12:09:31