GST Refund Can't Be Granted To Trader Until Cancelled Registration Is Restored: Delhi High Court

The Delhi High Court has ruled that a GST refund cannot be granted to a trader until their "cancelled registration is restored." The court's decision reinforces the legal principle that a taxpayer must first be legally registered to be eligible for a refund. The ruling serves as a crucial reminder to taxpayers to ensure their registration is active and in good standing before filing a refund claim. This judgment is a procedural safeguard for the tax administration.