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High Court of DelhiW.P.(C)/16234/2024

Avinash v. Superintendent Range 129 Central Goods And Service Tax & ANR.

2024-11-22Hon'Ble Mr. Justice Yashwant Varma,Hon'Ble Mr. Justice Dharmesh Sharma1 pages

$~90 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 16234/2024 AVINASH .....Petitioner Through:

Mr. Anurag Rajput, Adv.

versus SUPERINTENDENT RANGE 129 CENTRAL GOODS AND SERVICE TAX & ANR.

.....Respondents Through:

Mr. Aakarsh Srivastava, SC for CGST for R-1.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE DHARMESH SHARMA

O R D E R

% 22.11.2024 CM APPL. 68194/2024 (Ex.) Allowed, subject to all exceptions.

The application is disposed of.

W.P.(C) 16234/2024 The writ petitioner seeks to impugn an order dated 19 January 2023 pursuant to which its Goods and Services Tax registration came to be cancelled.

Quite apart from the evident and inordinate laches, we find that the statute places no embargo upon the writ petitioner applying for and obtaining registration afresh.

Consequently, and while reserving that liberty, we dismiss this writ petition.

YASHWANT VARMA, J.

DHARMESH SHARMA, J.

NOVEMBER 22, 2024/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 27/11/2024 at 12:25:45