Business Suspension Due to ‘Ill Health’ Not Grounds for GST Registration Cancellation

Shakti Metals Through Its Proprietor Mr Prahlad Kumar Sharma Vs Commissioner Central Goods and Services Tax and Ors (Delhi High Court) In the case of Shakti Metals Through Its Proprietor Mr. Prahlad Kumar Sharma Vs Commissioner Central Goods and Services Tax and Ors, the Delhi High Court addressed the issue of GST registration cancellation due to temporary business suspension caused by ill health. The petitioner, Mr. Prahlad Kumar Sharma, challenged the cancellation of his GST registration, arguing that his business was temporarily inactive due to his illness related to COVID-19. The court fou...