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Delhi HC Restores GST Registration After Portal Access Denial
Case Law Details
- Case Name
- Rishi Bawa Vs Assistant Commissioner GST (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Rishi Bawa Vs Assistant Commissioner GST (Delhi High Court)
The Delhi High Court, in the case of Rishi Bawa Vs Assistant Commissioner GST, has mandated the restoration of a petitioner’s GST Registration that was retrospectively cancelled for non-filing of returns. The court leveraged its extraordinary constitutional powers, determining that the petitioner’s inability to file returns was primarily a consequence of being denied access to the official GST portal following the initial suspension of the registration.
Background and Administrative Actions
The petitioner filed a petition unde...
