Non-Payment Of Tax To Govt For 3 Months After Due Date Not Ground To Cancel GST Registration: Delhi HC

The Delhi High Court has made it clear that non-payment of dues in the form of tax, interest or penalty, by a registered entity to the account of Central/State Government beyond a period of three months after due date, is not a ground to cancel its registration under the Central Goods and Services Tax Act. A bench of Justices Vibhu Bakhru and Sachin Datta took note of Section 29 of CGST Act which…