No GST provision renders assessee ineligible from applying for GST registration afresh after cancellation

Last updated: 25 February 2025

Quick Summary

The Delhi High Court has ruled that there is no provision within the Central Goods and Services Tax Act that prevents an assessee from applying for a fresh GST registration after their previous one has been cancelled. While dismissing a petition challenging a cancellation, the court clarified that a relevant circular is binding. Therefore, individuals whose GST registration was cancelled are permitted to seek new registration if they meet the eligibility criteria.

Court :
Delhi High Court

Brief :
The Hon'ble Delhi High Court in the case of Kirpal Singh v. Superintendent Range 118 Central Goods and Service Tax [Writ Petition(C) No. 17799 of 2024 dated January 13, 2025], dismissed the writ petition challenging the cancellation of GST registration, held that no provision under the Central Goods and Services Tax Act, 2017 ("the CGST Act") prohibits the Assessee from applying for fresh registration and the Circular No. 95/14/2019-GST dated March 28, 2019 ("the Circular") was binding on the Assessee. Hence, granted liberty to the Assessee to seek new registration under the CGST Act.

Citation :
Writ Petition(C) No. 17799 of 2024 dated January 13, 2025

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