CGST Act Permits Fresh GST Registration Despite Previous Cancellation: Delhi HC

Salwa Foods Proprietorship Mr. Amaan Sheikh Vs Commissioner of Central Goods and Services Tax (Delhi High Court)

Delhi High Court, in Salwa Foods vs. Commissioner of Central Goods and Services Tax, addressed the petitioner’s challenge against the cancellation of its GST registration with retrospective effect from December 28, 2018. The writ petition was filed belatedly, but the Court acknowledged that the Central Goods & Services Tax Act, 2017 (CGST Act) does not bar a taxpayer from applying for a fresh registration even if a prior registratio

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