GST DAILY – 340 : GST registration of deceased person can’t be cancelled retrospectively without assigning any reason: HC

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GST registration of deceased person can’t be cancelled retrospectively without assigning any reason: HC

THE HON’BLE DELHI HIGH COURT IN THE CASE OF – Varun Kumar Arya V/s Commissioner of Delhi Goods and Service Tax , decided on 31-7-2024

👉 Issue:-

✔️ Can GST registration of deceased person be cancelled retrospectively if they had not filed returns for a continuous period of six months?

👉 The Hon’ble High Court Judgement:-

✔️ Where GST registration of petitioner’s father was cancelled retrospectively by impugned order on ground that it had not filed returns for a continuous period of six months and in fact assessees father had expired and since then none of its legal heirs had carried on business, impugned order was to be modified to extent that it would be operative from date on which assessees father expired.

Section 29 of Central Goods and Services Tax Act, 2017