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of <h1>Taxpayer Wins Right to Reapply for GST Registration After Cancellation, Overcoming Administrative Barriers and Restoring Business Compliance</h1> <h3>Kirpal Singh Versus Superintendent Range 118 Central Goods And Service Tax & Anr.</h3> Kirpal Singh Versus Superintendent Range 118 Central Goods And Service Tax & Anr. - TMI The Delhi High Court, in a judgment by Hon'ble Mr. Justice Yashwant Varma and Hon'ble Mr. Justice Harish Vaidyanathan Shankar, addressed a writ petition challenging the cancellation of Goods and Services Tax (GST) registration of the petitioner. The court noted the absence of any provision in the Central Goods and Services Tax Act, 2017 rendering the petitioner ineligible for re-registration. Referring to Circular No. 95/14/2019-GST, the court allowed the petitioner to apply for registration afresh but dismissed the challenge to the cancellation order. The writ petition, W.P.(C) 17799/2024, was disposed of accordingly.
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