Kirpal Singh v. Superintendent Range 118 Central Goods And Service Tax & ANR.

$~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 17799/2024 KIRPAL SINGH .....Petitioner Through:

Mr. Rahul Gupta & Mr. Ajesh Kugan, Advs.

versus SUPERINTENDENT RANGE 118 CENTRAL GOODS AND SERVICE TAX & ANR.

.....Respondents Through:

Mr. Rajeev Aggarwal, ASC with Mr. Shubham Goel, Mr.

Siddharth Goel & Mr. Mayank Kamra, Advs for R-2.

Mr. Aakarsh Srivastava, SC with Mr. Anand Pandey, Adv.

CORAM:

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

O R D E R

% 13.01.2025 CM APPL. 75792/2024 (Ex.) Allowed, subject to all just exceptions.

The application stands disposed of.

W.P.(C) 17799/2024 1.

This writ petition seeks to impugn an order dated 26 April 2021 in terms of which the Goods and Services Tax ["GST"] registration of the writ petitioner had come to be cancelled. 2.

Quite apart from the evident laches in approaching this Court, we take note of the indubitable fact that no provision of the Central Goods and Services Tax Act, 2017 [„Act‟] renders the writ petitioner ineligible to apply for registration afresh. We also bear in mind 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 24/01/2025 at 14:58:44

provisions which have been made by the respondent themselves in Circular No. 95/14/2019-GST.

3.

Accordingly, while we accord liberty to the writ petitioner to apply and seek registration under the Act afresh, the challenge to the impugned order fails and the writ petition shall consequently stand dismissed.

YASHWANT VARMA, J.

HARISH VAIDYANATHAN SHANKAR, J.

JANUARY 13, 2025/RW 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 24/01/2025 at 14:58:44