https://www.taxtmi.com/caselaws?id=446470 HC ruled in favor of the taxpayer's legal representative, directing GST registration cancellation effective 31.03.2020. The court found the retrospective cancellation from 01.07.2017 unsustainable, particularly after the taxpayer's death. The order was invalidated due to lack of substantive reasons and improper procedural handling, emphasizing that a taxpayer cannot be held responsible for filing returns after business closure. en-us Thu, 02 Nov 2023 00:00:00 +0530 Wed, 23 Apr 2025 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446470 HC ruled in favor of the taxpayer's legal representative, directing GST registration cancellation effective 31.03.2020. The court found the retrospective cancellation from 01.07.2017 unsustainable, particularly after the taxpayer's death. The order was invalidated due to lack of substantive reasons and improper procedural handling, emphasizing that a taxpayer cannot be held responsible for filing returns after business closure. Case-Laws GST Thu, 02 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446470