Delhi HC Grants Grace Period for GST Registration Suspension: Rule 80B Violation

Maa Kamakhya Through Proprietor SH Vinod Maurya Vs Sales Tax Officer (Delhi High Court) Introduction: The Delhi High Court recently addressed a case involving Maa Kamakhya and the Sales Tax Officer, focusing on the suspension of GST registration. The petitioner contested a show cause notice dated 18.09.2023, alleging a violation of Rule 86B of the CGST Act, 2017. Detailed Analysis: The petitioner’s counsel argued against the alleged violation, emphasizing that the petitioner was granted only one week to file a reply. Due to unforeseen circumstances, the reply couldn’t be submitted ...