No Valid Reason for Cancellation During Period of Duly Filed GST Returns: Delhi HC Sets Aside GST Registration

In a recent Delhi High Court ruling, the court set aside the cancellation of GST registration for a business, emphasizing that the cancellation was invalid during the period when GST returns were duly filed. The petitioner had been facing the cancellation despite adhering to all regulatory requirements. The court found that the authorities failed to provide a valid reason for the cancellation, and their action was deemed unjustified. The ruling reinstates the importance of adhering to procedural norms and the requirement for valid grounds before taking such drastic actions.