Delhi HC Orders Restoration of GST Registration, Rejects Suspension Based on Rule 86B Non-Compliance

The Delhi High Court has ordered the restoration of GST registration for Shri Salasar Balaji Steel, rejecting the suspension based on Rule 86B non-compliance. The court found that the petitioner had complied with the rule by making the necessary payment, and thus, the suspension was not justified. The court emphasized that the suspension of GST registration should not be based solely on non-compliance with Rule 86B if the taxpayer has rectified the issue. This decision highlights the importance of ensuring that suspensions are justified and that taxpayers are given a fair opportunity to comply with the rules before facing such severe actions.