M/S Mrv Traders. Through Its Partner Mr. Vishal vs. Commissioner Of Delhi Goods And Services Tax And Another

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W.P.(C)/1659/2025HC DelhiGSTCNR DLHC01006008202511 February 2025Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR1 pages

For Petitioner: Mr. Rakesh Kumar and Mr. Parveen Kumar Gambhir, AdvsFor Respondent: Mr. K.G. Gopalakrishnan, Adv

AI SummaryDismissed

Facts

The petitioner, M/s MRV Traders, through its partner Mr. Vishal, filed a writ petition before the Delhi High Court challenging the cancellation of its GST registration. The cancellation order was issued on June 05, 2022. The petitioner approached the court with a significant delay. The respondents are the Commissioner of Delhi Goods and Services Tax and another authority. The court noted that an earlier cancellation of registration does not prevent the petitioner from applying afresh, as per a Circular issued by the Central Board of Indirect Taxes and Customs dated March 28, 2019.

Held

The Delhi High Court dismissed the writ petition. The Court found no grounds to entertain the petition due to evident laches on the part of the petitioner. The Court also noted that a prior cancellation of registration does not preclude the petitioner from applying for registration afresh, referencing a Circular dated March 28, 2019, issued by the Central Board of Indirect Taxes and Customs. The Court concluded that there was no justification to entertain the writ petition, and therefore, it was dismissed. The operative direction was the dismissal of the writ petition.

Key Issues

1. Whether the writ petition, filed after a considerable delay, should be entertained by the Court, considering the principle of laches? (Question of law) 2. Whether the cancellation of GST registration on June 05, 2022, warrants interference by the High Court in its writ jurisdiction, especially in light of the petitioner's delay in approaching the court? Petitioner's Arguments: The judgment does not record any specific arguments made by the petitioner. However, the filing of the writ petition implies a challenge to the cancellation of registration. Respondents' Arguments: The respondents, through their counsel, would likely have argued against entertaining the petition due to the delay and the availability of alternative remedies or the possibility of re-application as per the cited circular.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

$~55 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1659/2025, CM APPL. 8039/2025 (Ex.) & CM APPL. 8040/2025 (Interim Relief) M/S MRV TRADERS. THROUGH ITS PARTNER MR. VISHAL .....Petitioner Through: Mr. Rakesh Kumar and Mr. Parveen Kumar Gambhir, Advs. versus COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ANOTHER .....Respondents Through: Mr. K.G. Gopalakrishnan, Adv. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

O R D E R %

11.02.

2025

We find no ground to entertain this writ petition which seeks to impugn a cancellation of registration which was affected on 05 June 2022 bearing in mind the evident laches coupled with the fact that an earlier cancellation does not render the petitioner ineligible to apply afresh in terms of the Circular issued by the Central Board of Indirect Taxes and Customs dated 28 March 2019. We thus find no justification to entertain this writ petition. It shall stand dismissed.

YASHWANT VARMA, J

HARISH VAIDYANATHAN SHANKAR, J FEBRUARY 11, 2025/RW 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 01/07/2025 at 20:50:33

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.