2022 (5) TMI 452

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....Mr. Nishant K. Srivastava, Ms. Srishti Ahuja and Ms. Rini Morison, Advocates. Respondents Through: Mr. R. Ramachandran, Sr. Standing Counsel O R D E R [Physical court hearing/ hybrid hearing (as per request)] W.P.(C) 3929/2022 & CM APPL. 18849/2022[Application filed on behalf of the petitioner for amendment of the writ petition] 1. The record shows that the above-captioned writ peti....

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....y, passing an order for cancellation of petitioner's registration on 06.12.2019. 2.2. The record also shows that the petitioner had carried the matter in appeal. The appeal met the same fate, and the order dated 06.12.2019 was confirmed by the Additional Commissioner, CGST Appeal-II, Delhi, via order dated 01.10.2021. 2.3. It is in these circumstances that the petitioner has filed the instan....

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....ter himself. 4.1. Mr. Ramachandran says that since the petitioner's registration stood cancelled via order dated 06.12.2019, he can apply for fresh registration under Section 25 of the CGST Act, 2017. 4.2. It is also the submission of Mr. Ramachandran that the impugned order dated 06.12.2019, as confirmed by the appellate order dated 01.10.2021, will not come in the way of petitioner seeking....