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Informative

Non-Payment Of Tax To Govt For 3 Months After Due Date Not Ground To Cancel GST Registration: Delhi HC

Update / Judgement Date

02 Oct 2024

Source

Live Law

Author

Team — WCP Legal Desk

Reading Time

1 min read

GST

The Delhi High Court ruled on a case involving GST registration cancellation due to the non-payment of taxes after the due date. The petitioner argued that technical glitches on the GST portal caused the delay. The court ordered the restoration of the registration and advised the tax authorities to consider genuine cases where the portal's issues hindered timely tax payments.