2024 (8) TMI 575

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....AND HON'BLE MR. JUSTICE SACHIN DATTA For the Petitioner Through: Mr. Rajesh Mahna, Mr. Ramanand Roy, Mr. Mayank Kouts, Mr. Shiva Narang and Ms. Silky Wadhwa, Advs. For the Respondents Through: Mr. Rajeev Aggarwal, ASC and Mr. Shubham Goel, Adv. Mr. Varun Sachdeva and Mr. Manish, Advs. VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. Learned counsel for the respondents accept notice. ....

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....be cancelled. Since the petitioner's father had expired, the SCN (which was issued in the name of the petitioner's deceased father) could not be responded to. 7. Mr. Mahna, learned counsel appearing for the petitioner also submits that none of the legal heirs had examined the GST portal and, therefore, were unaware of the SCN. 8. Since no response was received to the SCN, the proper officer ....

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....out any grounds for cancellation of the GST registration with retrospective effect or suggested that any such action would be taken against the taxpayer. The impugned order also does not set out any specific reason for cancellation of the deceased taxpayer's GST registration ab initio. 11. In terms of Section 29 (2) of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act), the p....