Procedural flaws & absence of detailed reasoning: Delhi HC Restores GST Registration

Kiran Devi Goel Vs Superintendent Range-23 (Delhi High Court) The Delhi High Court recently delivered a significant judgment in the case of Kiran Devi Goel vs. Superintendent Range-23, addressing the revocation of GST registration. The court restored the GST registration, which had been canceled retrospectively due to alleged fraud, citing procedural lapses and the petitioner’s genuine reasons for delay. Background of the Case Kiran Devi Goel, the petitioner, faced cancellation of her GST registration through an order dated 17th July 2023, effective retrospectively from 7th July 2017. Th...