Delhi HC Restores GST Registration subject to immediate Return Filing

M.S. Rainbow Products Vs Commissioner of Central Goods And Services Tax And Others (Delhi High Court) In a recent ruling, the Delhi High Court addressed the contentious issue of GST registration cancellation due to non-compliance with Section 39 of the CGST Act. The petitioner, M.S. Rainbow Products, faced cancellation of its GST registration for failing to file returns consecutively for six months. The court noted the issuance of a show cause notice and subsequent cancellation order dated 19.12.2023. Despite the petitioner’s application for revocation, citing disputes with its accountan...