SHRI SARABJEET SINGH , PROPRIETOR OF M/S KHURANA ASSOCIATES vs THE COMMISSIONER OF SGST, DELHI SGST & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 21st July, 2025 W.P.(C) 10392/2025 SHRI SARABJEET SINGH , PROPRIETOR OF M/S KHURANA ASSOCIATES .....Petitioner Through: Mr. Chandra Datt Joshi, Advocate. versus THE COMMISSIONER OF SGST, DELHI SGST & ORS. .....Respondents Through: Mr. Harpreet Singh, SSC with Mr. Jai Ahuja and Ms. Vanshika Kapoor, Advocates. Ms. Avni Singh, Advocate for R/GNCTD. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPLs. 43208-43209/2025 (Exemption) 2. Allowed, subject to all just exceptions. The applications stand disposed of. W.P.(C) 10392/2025 3. The present petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India, being aggrieved by the non-grant of fresh GST registration in his favour. 4. The background of the case is that the Petitioner already had a GST 19. 5. The Petitioner had challenged the Order dated 28th December, 2023 vide W.P.(C) 4326/2025. The said writ petition was considered by this Court and vide order dated 04th April, 2025, the Petitioner was permitted to avail of his appellate remedy. 6. V