Retrospective Cancellation of GST Registration: Delhi HC directs CGST Commissioner to provide Documents to Pursue Appeal [Read Order]

The petitioner requested for re-activation of their GST User ID to access essential documents required for an appellate remedy as they had no access to the necessary documents after their GST registration was cancelled retrospectively. The Delhi HC directed the CGST Commissioner to provide the petitioner with physical or soft copies of the requested documents within a week, enabling the petitioner to pursue an appeal without delay affecting its validity