No GST Provision Bars Fresh Registration After Cancellation: Delhi HC

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 f...