Court :
Delhi High Court
Brief :
The Hon'ble Delhi High Court in the case of Sant Ram v. Delhi State GST and Ors. [W.P No. 15846 of 2023 dated December 11, 2023] allowed the writ petition and set aside the order of GST Registration cancellation thereby holding that, it is important for the Proper Officer to independently arrive at the satisfaction set out in sub-section (1) or (2) of Section 29 of the Central Goods and Services Tax Act, 2017 ("the CGST Act") for the purpose of GST Registration cancellation.
Citation :
W.P No. 15846 of 2023 dated December 11, 2023
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