
GST Refund Can’t Be Granted To Trader Until Cancelled Registration Is Restored: Delhi High Court
The Delhi High Court has made it clear that GST refund cannot be granted to a trader whose GST registration stands cancelled. In the case at hand, the Petitioner’s registration was cancelled in February 2023 with retrospective effect from July 2018. In this backdrop a division bench of Justices Prathiba M. Singh and Shail Jain…