Cancellation of GST Registration not be held on Account of assessment of tax: Delhi HC directs expeditious action

The Delhi High Court ruled that cancellation of GST registration should not be solely based on the assessment of tax liabilities. The court directed the authorities to expedite the process and ensure due consideration before taking such actions. The decision underscores the importance of fair procedures and the need to separate tax assessment issues from the administrative process of registration cancellations, ensuring that businesses are not unduly penalized.