Delhi HC orders GST Registration Cancellation Retroactively from Proprietor’s Death for Non-Filing of GSTR [Read Order]
The court observed that while Section 29(2) of the Act allows retrospective cancellation, such action must be based on objective criteria and not mere non-filing of returns
By Navasree A.M - On March 19, 2024 12:05 pm - 2 mins read
The Delhi High Court recently directed the Goods and Service Tax ( GST ) department to cancel the GST registration from the date of the death of the proprietor rather than retrospectively from the commencement of GST implementation on July 1, 2017 due to non-filing of GST Returns ( GSTR ). The petition challenged the…
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