2022 (10) TMI 504

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....br>D. B. Civil Writ Petition No. 16147/2019 - -<br>GST<br>HON&#39;BLE MR. JUSTICE SANDEEP MEHTA And HON&#39;BLE MR. JUSTICE KULDEEP MATHUR For the Petitioner : Mr. Lokesh Mathur For the Respondent : Mr. Kuldeep Vaishnav ORDER The petitioner firm has approached this Court by way of this writ petition seeking to assail the inaction of the respondent No.4 in opening the portal qua the pet....

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....ietor was not forwarded to the CGST Department electronically and in prescribed FORM GST REG-16 and thus, further attempts made on behalf of the firm to file the GST returns were blocked. In the meantime, a fresh registration has been acquired by the petitioner. Being aggrieved by the non-acceptance of the prayer for cancellation and transfer of the GST registration, and the inaction of the res....

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....ged that information regarding death of the proprietor was forwarded to the respondents albeit in a wrong performa and merely on this technical ground, the respondents have not acted upon the same. Reference is made to circular No.96/15/2019-GST dated 28.03.2019 issued by CBIT and the clause 3(b) thereof, which reads as below:- "3. (b) Cancellation of registration on account of death of t....

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.... transfer of business for any reasons including the death of the proprietor. Thereafter, the GSTIN of the transferee to whom the business had been transferred can be linked with the GSTIN of the transferor. He thus urges that the necessary direction deserves to be issued to the respondents to open the common portal so that the petitioner can upload the requisite information in the FORM GST REG-16 ....