2025 (6) TMI 515 - HC - GST

Legal Heirs Granted Right to Complete Tax Registration Cancellation for Deceased Taxpayer Through Streamlined Administrative Process

HC directed Respondent-Department to process deceased taxpayer's GST registration cancellation application within three months. Court permitted legal heir ... Seeking issuance of appropriate directions to the Respondent-Department for allowing the application for cancellation of the GST Registration - HELD THAT:- The wife of the deceased has filed the copy of the death certificate of Mr. Yogesh Bansal. Considering the nature of the matter, let the application for cancellation of GST Registration be considered by the Respondent- Department and an order be passed within a period of three months. Petition disposed off. The Delhi High Court, through Justices Prathiba M. Singh and Rajneesh Kumar Gupta, addressed a petition filed by Ms. Nikhita Aggarwal, legal heir of the deceased Mr. Yogesh Bansal, seeking directions to the Respondent-Department to process the cancellation application of GST Registration No. 07BQNPB1506N2ZS filed by Mr. Bansal on 26th December 2024. Despite Mr. Bansal's death on 4th March 2025, the cancellation application remained unprocessed. The Court ordered the Respondent-Department to consider and decide the cancellation application within three months, permitting the Petitioner to appear for a personal hearing if required. The Respondent must also verify any pending show cause notices related to the GST Registration before passing an order. The Court emphasized that 'all rights and remedies of the parties are left open' and disposed of the petition along with any pending applications.