Kirpal Singh Vs Superintendent Range 118 Central Goods And Service Tax
Date: January 12, 2025
Court: High Court
Bench: Delhi
Type: Writ Petition
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 Court noted that there were no provisions in the CGST Act making it impossible for the applicant to apply for new registration, even after cancellation. Furthermore, the court referenced Circular No. 95/14/2019-GST which clarifies that taxpayers whose registrations have been cancelled may apply for fresh registration if they meet certain eligibility criteria. The court ultimately dismissed the writ petition challenging the cancellation but granted the petitioner the liberty to apply for new registration under the CGST Act. The judgment underscores the principle that GST cancellation does not bar an assessee from reapplying for registration, barring any specific disqualifications.
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, 2017 [„Act‟] renders the writ petitioner ineligible to apply for registration We also bear in mind the 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.