Business not carried as proprietor went on holidays cannot result into cancellation of GST registration

Golden Enterprises Vs Assistant Commissioner (Madras High Court)

Madras High Court held that cancellation of GST registration on account of non-carrying of any business not justified since business was temporary closed as proprietor had gone abroad during deepavali holidays.

Facts- The petitioner is a registered tax payer under the GST. The respondent issued a show cause notice on 06.11.2024, proposing the cancellation of the registration for the reason that the petitioner has not conducted any business in the declared place of business and that apart the re

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