GST registration cancellation challenge failed, but fresh registration remained open under the Act.

A challenge to cancellation of GST registration was not sustained, even though the Court noted that the Central Goods and Services Tax Act, 2017 did not bar a fresh registration application and referred to the applicable circular. The absence of any statutory prohibition on seeking registration afresh did not cure the challenge to the cancellation order itself. The writ petition was therefore dismissed, while liberty was granted to apply again for registration under the Act.

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Issues: Whether the challenge to the cancellation of GST registration could be sustained, and whether liberty could be granted to apply for fresh registration under the Central Goods and Services Tax Act, 2017.

Analysis: The writ petition was filed against the cancellation order after evident delay. The Court noted that no provision of the Central Goods and Services Tax Act, 2017 barred the petitioner from seeking registration afresh, and also referred to the respondent's circular governing the subject. The absence of a legal bar to a fresh application did not assist the challenge to the cancellation order itself.

Conclusion: The challenge to the cancellation order failed, and the writ petition was dismissed, while liberty was granted to apply afresh for registration under the Act.

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