Non-Payment of dues for 3 Months not Valid Ground u/s 29 of CGST Act: Delhi HC quashes GST Registration Cancellation

The Delhi High Court quashed the cancellation of a taxpayer's GST registration under Section 29 of the CGST Act, stating that non-payment of dues for three months is not a valid ground. The court highlighted that registration cannot be canceled on such grounds, particularly when no proper inquiry was conducted by the authorities. The ruling ensures that arbitrary cancellations of GST registrations are curbed, offering relief to taxpayers and ensuring due process under the law is followed.