GST registration cancellation application of deceased registrant to be considered, with any pending show cause notice examined

A deceased registrant's application for cancellation of GST registration had to be considered by the Department, and any pending show cause notice relating to the registration also had to be examined. The Department was directed to decide the cancellation application within three months, grant a personal hearing if required, and communicate the resulting order to the petitioner. The writ petition was disposed of without a final adjudication on the cancellation request.

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Issues: Whether the application for cancellation of GST registration filed by the deceased registrant required consideration by the Department, and whether the Department was also to examine any pending show cause notice relating to the registration.

Outcome: The Department was directed to consider the cancellation application within three months, afford personal hearing if required, examine any pending show cause notice, and communicate the resulting order to the petitioner; the writ petition was disposed of without a final adjudication on the cancellation request.

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