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 violation of provisions of rule 86B. The pet...