GST Registration Cancelled On Allegation Of Non-Existent Entity; Delhi High Court Directs Assessee To Furnish Documents

The Delhi High Court ruled that a GST registration cannot be denied solely on the basis that the entity does not physically exist. The court directed the GST department to consider furnishing documents electronically under the GST regime, emphasizing the use of digital processes for compliance. This decision underscores the importance of adapting tax procedures to digital formats and ensuring access to registration processes even for entities without a physical presence.