Temporary business suspension due to health not justify GST registration cancellation

Ram Niwas Vs Commissioner of Central Goods And Services Tax & Anr (Delhi High Court) In a recent ruling, the Delhi High Court addressed the case of Ram Niwas, proprietor of M/s Maha Kuber Garments, concerning the cancellation of his Goods and Services Tax (GST) registration due to alleged non-existence at the registered business premises. The court found that a temporary suspension of business activities due to health issues does not justify the cancellation of a taxpayer’s GST registration. Background of the Case The case arose from a writ petition challenging Show Cause Notices (SC...