GST registration restored as required payment done for complying with rule 86B: Delhi HC

Ujjwal Garg Vs Commissioner (Delhi High Court)

Delhi High Court held that suspension of GST registration alleging non-compliance with rule 86B of CGST Rules not justified as assessee deposited required amount. Thus, petition allowed and direction given for restoration of GST registration.

Facts- The petitioner was registered under the Central Goods and Services Tax Act, 2017/ the Delhi Goods and Services Tax Act, 2017. The proper officer issued a Show Cause Notice dated 14.08.2024 proposing to cancel the petitioner’s GST registration on account of violatio

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