Bajrangi Sales vs. Department Of Trade And Taxes Government Of Nct Of Delh & Anr.
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The petitioner, Bajrangi Sales, filed a writ petition challenging an order for the cancellation of its Goods and Services Tax (GST) registration. The cancellation order was passed on December 27, 2023. The petitioner did not provide any explanation for the delay in filing the writ petition. The Court noted a Circular dated March 28, 2019, which states that a prior cancellation does not make a petitioner ineligible to apply for registration afresh. The writ petition was filed before the Delhi High Court.
Held
The Court held that the writ petition should not be entertained due to the evident laches on the part of the petitioner, as there was a complete absence of an explanation for the delay since the cancellation order dated December 27, 2023. Regarding the eligibility for fresh registration, the Court referred to a Circular dated March 28, 2019, which clearly states that a prior cancellation does not render a petitioner ineligible to apply for registration afresh. Consequently, the Court found no grounds to interfere with the impugned order. The ratio decidendi is that significant and unexplained delay in approaching the court for relief in GST matters can lead to the dismissal of a writ petition, even if the underlying issue of re-registration might be permissible under a departmental circular. The Court directed that the writ petitioner is at liberty to apply for registration afresh, if so advised. No other issues were expressly left undecided.
Key Issues
1. Whether the writ petition should be entertained given the significant delay (laches) in its filing, considering the GST registration cancellation order was passed on December 27, 2023. 2. Whether the petitioner is ineligible to apply for fresh GST registration due to the prior cancellation of its registration. Petitioner's Arguments: The judgment does not record any specific arguments made by the petitioner. The Court's decision appears to be based on the facts presented and its interpretation of the law and relevant circulars. Revenue's Arguments: The judgment does not record any specific arguments made by the respondents (Department of Trade and Taxes, Government of NCT of Delhi & Anr.).
Sections Cited
Not Specified
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Cause title — parties, addresses and appearances
O R D E R %
2025 CM APPL. 10956/2025 (Ex.)
Allowed, subject to all just exceptions.
The application shall stand disposed of. W.P.(C) 2312/2025 & CM APPL. 10955/2025 (Interim Stay)
Bearing in mind the undisputed fact that the order for cancellation of Goods and Services Tax registration was passed as far back as on 27 December 2023 and there is a complete absence of an explanation for the evident laches, we find no justification to entertain the writ petition.
We also bear in mind the provisions made in the Circular dated 28 March 2019 and which clearly holds that a prior cancellation would not render the petitioner ineligible to apply for registration afresh.
In view of the aforesaid, we find no ground to interfere with the This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 02/07/2025 at 00:10:44
order impugned before us. We leave it open to the writ petitioner to apply for registration afresh, if so chosen and advised.
The writ petition shall stand disposed of on the aforesaid terms.
YASHWANT VARMA, J.
HARISH VAIDYANATHAN SHANKAR, J. FEBRUARY 21, 2025/nd This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 02/07/2025 at 00:10:44
Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.