Grounds of Writ-The Writ Petition is being filed by the legal heir of the deceased assessee seeking cancellation of the GST registration. The application for GST registration cancellation was initiated by the deceased assessee; however, he passed away before the completion of the cancellation process. The Petitioner now seeks a direction from the GST Department to consider and process the pending cancellation application submitted by the deceased assessee.
Order-The Court has ruled in favour of the Petitioner and directed the GST Department to consider the application for GST registration cancellation within a period of three months. The Court further held that the legal heir shall appear for a personal hearing, if required, upon issuance of a notice.Prior to passing any final order, the Department is also required to verify whether there are any pending show cause notices pertaining to the said GST registration.
GST Case Law Yogesh Bansal (Deceased) Versus Assistant Commissioner Ward 63 State Goods and Service Tax
Citation-2025 TAXONATION 1356 (DELHI)
Authors-Bhogavalli Mallikarjuna Gupta & Siddharth Surana
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