M/S on Cloud Software Consultants Pvt. Ltd v. Pr. Commissioner, Cgst Delhi, South

O R D E R %

20.11.2024

¶1The writ petitioner is aggrieved by the orders passed by the respondents rejecting its application for registration under the Central Goods and Services Act, 2017 ['Act']. The application preferred had come to be rejected by way of an Order-in-Original dated 18 June 2023. The aforesaid order has thereafter been affirmed by the Appellate Authority in terms of its order of 12 March 2024.

¶2As is evident from a reading of the order penned by the Appellate Authority, the petitioner had failed to furnish the documentation which had been required in terms of a Show Cause Notice ['SCN'] dated 17 May 2023. It is this which appears to have weighed upon the respondents to reject the application for registration.

¶3Although it is contended before us that the requisite documentation was placed on the record of the Appellate Authority, This is a digitally signed order. since there was an admitted failure to respond to the SCN dated 17 May 2023, we find no justification to interfere with the orders impugned.

¶4Accordingly, while we find no ground to issue the prerogative writs as prayed for, we dispose of the instant writ petition by according liberty to the writ petitioner to apply for registration afresh.

¶5Subject to all necessary documentation and information being provided to the respondents, the same may be examined and disposed of in accordance with law.

YASHWANT VARMA, J.

DHARMESH SHARMA, J. NOVEMBER 20, 2024/RW

This is a digitally signed order.

* IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 6627/2024 M/S ON CLOUD SOFTWARE CONSULTANTS PVT. LTD. .....Petitioner Through: Ms. Priyanka Goel, Adv. versus PR. COMMISSIONER, CGST DELHI, SOUTH .....Respondent Through: Mr. Atul Tripathi, SSC for CBIC along with Mr. V.K. Attri, Adv. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE DHARMESH SHARMA