2025 (2) TMI 933

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..... e Central Goods and Services Tax Act, 2017 renders the writ petitioner ineligible to apply for registration afresh. The provisions which have been made by the respondent themselves in Circular No. 95/14/2019-GST. The challenge to the impugned order fails and the writ petition shall consequently stand dismissed.
HON'BLE MR. JUSTICE YASHWANT VARMA AND HON'BLE MR. JUSTICE HARISH VAIDYANAT .....

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..... neligible to apply for registration afresh. We also bear in mind the provisions which have been made by the respondent themselves in Circular No. 95/14/2019-GST. 3. Accordingly, while we accord liberty to the writ petitioner to apply and seek registration under the Act afresh, the challenge to the impugned order fails and the writ petition shall consequently stand dismissed.
Case laws, Decisi .....

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