KIRPAL SINGH v. SUPERINTENDENT RANGE 118 CENTRAL GOODS AND SERVICE TAX & ANR.
High Court, Delhi
Yashwant Verma, Justice & Harish Vaidyanathan Shankar, Justice
KIRPAL SINGH
v.
SUPERINTENDENT RANGE 118 CENTRAL GOODS AND SERVICE TAX & ANR.
W. P. (C) 17799/2024 dated 13.01.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Notification/Circular : Circular No. 95/14/2019-GST
Decision : Partly in favour of assessee
Cancellation of registration – Eligibilty to apply for afresh registration – No provision of CGST Act,2017 refrains to apply for registration afresh – provisions in Circular No. 95/14/2019-GST – HELD: Writ petition dismissed – Liberty to petitioner to apply and seek registration under the Act afresh.
Represented by:
Counsel for the Petitioner: Rahul Gupta & Ajesh Kugan, Advocates
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