Kirpal Singh Vs Superintendent Range 118 Central Goods And Service Tax
Date: January 12, 2025
Subject Matter
Taxpayers whose registrations have been cancelled may apply for fresh registration if they meet certain eligibility criteria
Summary
The writ petition pertains to the cancellation of GST registration for Mr. Kirpal Singh, as per an order dated April 26, 2021. The petitioner challenged the cancellation on the grounds of eligibility to apply for fresh registration. The Delhi High Co…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 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,…