Delhi HC Directs NOC for Fresh GST Registration During Pending Appeal

Sarabjeet Singh Vs Commissioner of SGST (Delhi High Court) Delhi High Court has provided relief to a GST taxpayer, ruling that a person with a pending appeal and a mandatory pre-deposit cannot be considered a defaulter by tax authorities. The court has directed the Commissioner of SGST to process a fresh GST registration application and issue the necessary No Objection Certificate (NOC) for Sarabjeet Singh, whose application was previously stalled over an outstanding tax demand. The case originated from a tax demand against Singh related to a previous GST registration. The petitioner’s o...