Subhana Fashion Vs Commissioner Delhi Goods and Service Tax (Delhi High Court)

Date: September 19, 2024

Court: High Court
Bench: Delhi
Type: Writ Petition

Subject Matter

Non-payment of dues for three months cannot be ground for cancelling GST registration: Delhi HC

Summary

Delhi High Court held that that non-payment of dues for a period of three months is not a prescribed ground under section 29 of the Central Goods and Services Tax Act for cancelling the petitioner’s GST registration. Thus, order set aside. Facts- The…