Kirpal Singh Vs Superintendent Range 118 Central Goods And Service Tax & Anr. (Delhi High Court)
No GST provision renders assessee ineligible from applying for GST registration afresh after cancellation
The Hon’ble Delhi High Court in the case of Kirpal Singh v. Superintendent Range 118 Central Goods and Service Tax [Writ Petition(C) No. 17799 of 2024 dated January 13, 2025], dismissed the writ petition challenging the cancellation of GST registration, held that no provision under the Central Goods and Services Tax Act, 2017 (“the CGST Act”) prohibits the Assessee from applying for fresh registration and the Circular No. 95/14/2019-GST dated March 28, 2019 (“the Circular”) was binding on the Assessee. Hence, granted liberty to the Assessee to seek new registration under the CGST Act.
Facts:
Mr. Kirpal Singh’s (“the Petitioner”) GST registration was cancelled vide Order dated April 26, 2021 (“the Impugned Order”).
Hence, aggrieved by the Impugned Order the Petitioner filed the present writ petition.
Issue:
Whether an assessee whose GST registration has been cancelled is barred from applying for fresh registration under the CGST Act?
Held:
The Hon’ble Delhi High Court in WP(C) No. 17799 of 2024 held as under:
- Held that, no provision of the CGST Act renders the Petitioner ineligible from applying for fresh a GST registration after cancellation. The Circular was binding on the Petitioner. Hence, the Petitioner is free to apply for fresh registration instead of challenging the cancellation and the writ petition was dismissed.
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