Anuj v. Commissioner Of Central Goods And Services Tax (Cgst), Delhi North

$~65 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 16307/2024 ANUJ .....Petitioner Through:

Mr. Udit Bakshi, Mr. Bhawesh Bhola & Ms. Urvashi Dhiman, Advs.

versus COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX (CGST), DELHI NORTH .....Respondent Through:

Ms. Monika Benjamin, SSC.

CORAM:

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

O R D E R

% 26.11.2024 CM APPL. 68746/2024 (Ex.) Allowed subject to all just exceptions.

The application stands disposed of.

W.P.(C) 16307/2024 Undisputedly the order of cancellation came to be passed on 11 September 2023.

Quite apart from the evident and apparent laches, we find that the Central Goods and Services Act, 2017 itself places no embargo on the right of the writ petitioner to apply and seek registration afresh. In view of the aforesaid, we find no justification to entertain the writ petition. It shall stand dismissed subject to liberty being reserved to the petitioner to apply afresh.

YASHWANT VARMA, J.

DHARMESH SHARMA, J.

NOVEMBER 26, 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 28/11/2024 at 12:10:06