Inability of Taxpayer to File Requisite Form to Declare Change of Address cannot be used as a Justification for not restoring GST registration: Delhi HC [Read Order]

By Navasree A.M - On September 14, 2023 1:30 pm - 2 mins read

Inability of Taxpayer to File Requisite Form - Change of Address - Justification - GST registration - Delhi HC - taxscan

In a recent ruling, the Delhi High Court instructed the Goods and Services Tax Authorities to reinstate the GST registration of the petitioner and pointed out that the taxpayer’s incapacity to submit the necessary form to update their address should not be considered as a valid reason for denying the restoration of GST registration. The…

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