Incorrect Reflection of Suspension of GSTN Registration on Portal Might be “Technical Error”: Delhi HC directs Dept to Fix Issue and Process Refund [Read Order]

By Rasheela Basheer - On January 18, 2023 1:20 pm - 2 mins read
Incorrect Reflection - Suspension of GSTN Registration - GSTN Registration - GSTN - GSTN Registration on Portal - Technical Error - Delhi High Court - Refund - Suspension of GSTN Registration on Portal - GST portal - GST - taxscan

In an assessee-friendly ruling, the Delhi High Court has observed that the incorrect reflection that GSTN registration is suspended, might be a technical error on the GST portal and the department cannot withhold the GST refund in such cases. The petitioner, Anuj Gupta, a proprietor applied for refund on three separate occasions. The ‘Deficiency Memo’…

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