Hi @Mandeep_Dhesi
When a user is deleted, the enrollments are deleted as well, this may pose problems for getting them back in the teachers course. You can restore those enrollments, but not all of their work may be restored.
https://canvas.instructure.com/doc/api/file.sis_csv.html
When a user is 'deleted' it will delete the login tied to the sis_id. If the login is the last one, all of the users enrollments will also be deleted and they won't be able to log in to the school's account. If you still want the student to be able to log in but just not participate, leave the student 'active' but set the enrollments to 'completed'.
Might be best not to delete users, unless it's truly needed.
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