Total Non-Application Of Mind': Delhi High Court On Dept's Rejection Of Trader's Plea For GST Cancellation, Subsequent Cancellation Order

The Delhi High Court has ruled that a department's "rejection of a trader's plea for GST cancellation" was due to a "total non-application of mind." The court's decision, which is a significant victory for the taxpayer, was made on the grounds that the company's claim was not supported by evidence. The ruling clarifies that a tax authority can't add a tax to a company's account without a valid reason.