INTUITIVE COMMERCE PVT. LTD. v. CHIEF COMMISSIONER OF CGST WEST DELHI COMMISSIONERATE & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
INTUITIVE COMMERCE PVT. LTD.
v.
CHIEF COMMISSIONER OF CGST WEST DELHI COMMISSIONERATE & ANR.
W.P.(C) 12067/2025 dated 12.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of revenue
Retrospective cancellation of registration – Principal place of business non-operational – Successive writ petitions on same grounds – Appeal dismissed – First writ petition dismissed for evident laches without challenging registration cancellation timely – Petitioner filed second writ petition on identical grounds seeking setting aside retrospective cancellation and remand for fresh adjudication – Respondent raised preliminary objection on maintainability – Court observed earlier writ petition already included impugned appellate order as annexure but was dismissed for delay which petitioner accepted – Second petition not maintainable on same grounds after dismissal of first petition – Held: Writ petition rejected – Successive petition on identical grounds after accepting dismissal of earlier petition not permissible – Other legal remedies left open for petitioner.
Represented By:
Counsel for the Petitioner: Abhishek A. Rastogi & Raushan Kumar, Advs.
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member