Patna High Court Says Permanent GST Registration Cancellation May Cause 'Civil Death' To Business

The Patna High Court on 28 August observed that permanent cancellation of GST registration may virtually result in the “civil death” of a business by preventing the taxpayer from carrying on business, while granting relief to Super Enterprises, whose GST registration was cancelled for failure to file returns for six months.  A Division Bench of Justices Rajeev Ranjan Prasad and Ramesh Chand M…