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 challe

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