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

Judgment text excerpt

$~66 * 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 Signature Not Verified Signed By:NAMITA W.P.(C) 10392/2025 Page 1 of 5 DHYANI Signing Date:22.07.2025 19:04:48 registration bearing no. 07AYGPS6777E1ZW (old registration number) in respect of which a Show Cause Notice (SCN) had been issued on 24th September, 2023 and a consequent impugned Order-in-Original dated 28th December, 2023 was passed. A demand of Rs.21,72,324/- was raised against the Petitioner. It is further the case of the Petitioner that the said old registration number of the Petitioner was cancelled due to disruption of work in the wake of COVID-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. Vide the said order dated