2023 (11) TMI 597

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....AN For the Petitioner Through: Mr. Nitin Gupta & Ms. Reena Gandhi, Advs. For the Respondents Through: Ms. Shaguftha Hameed, Adv. for Mr. Rajeev Aggarwal, ASC. ORDER 1. Issue notice. 2. The learned counsel for the respondents accepts notice. 3. The petitioner has filed the present petition, inter alia, stating that the petitioner is a legal heir of Sh. Vinod Kumar who is stated to....

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....be incorrect" 5. The petitioner claims that that the said notice was not received and therefore, the petitioner did not reply to the same. It is also stated that the said notice was issued in the name of the deceased tax payer which is impermissible. Therefore, the Proper Officer passed an order dated 01.12.2022 rejecting the application of the petitioner for cancellation of its GST registratio....

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....titioner did not respond to the same. It is contended that the impugned SCN is illegal as it was issued in the name of deceased tax payer even after the Proper Officer was informed of the said demise. The registration of the deceased was cancelled by a cancellation order dated 16.02.2023 with retrospective effect from 01.07.2017. 8. It is material to note that the impugned SCN did not propose t....

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.... that the registration of the deceased tax payer be cancelled from the date of the application for cancellation of registration filed by the petitioner, that is from 30.04.2022. 11. The petitioner shall ensure that the provisions of the Central Goods and Services Tax Act, 2017 (hereafter "the CGST Act") for a period prior to the said date are duly complied with. The petitioner shall also provid....