Delhi HC Restores GST Registration After Portal Access Denial

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...