https://www.taxtmi.com/caselaws?id=445706 Legal Case Summary:HC addressed GST registration cancellation for deceased taxpayer. Court found retrospective cancellation unjustified, primarily due to taxpayer's death and business cessation. The SC ruled that show cause notices issued in deceased's name were impermissible. While Proper Officer retains power to cancel registration, such action requires substantive reasoning beyond mere non-filing of returns. Registration was directed to be cancelled from date of application, with preservation of Department's right to pursue potential Act violations. en-us Tue, 07 Nov 2023 00:00:00 +0530 Tue, 22 Apr 2025 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445706 Legal Case Summary:HC addressed GST registration cancellation for deceased taxpayer. Court found retrospective cancellation unjustified, primarily due to taxpayer's death and business cessation. The SC ruled that show cause notices issued in deceased's name were impermissible. While Proper Officer retains power to cancel registration, such action requires substantive reasoning beyond mere non-filing of returns. Registration was directed to be cancelled from date of application, with preservation of Department's right to pursue potential Act violations. Case-Laws GST Tue, 07 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445706