Case Law Details
Case Name : Ram Niwas Vs Commissioner of Central Goods And Services Tax & Anr (Delhi High Court)
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All High Courts Delhi High Court
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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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