TMI Blog2023 (11) TMI 597X X X X Extracts X X X X X X X X Extracts X X X X ..... istration with retrospective effect. In the present case, the allegation against the deceased tax payer is of non-filing of returns. Obviously, a failure to furnish returns for a period of six months, absent any other reason, does not warrant cancellation of the GST registration with retrospective effect. Since the Proper Officer was informed of the demise of the tax payer and the stoppage of business, the question of filing the returns after the demise did not strictly arise. It is considered apposite to direct 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 - petition disposed off. - HON'BLE MR. JUSTICE VIB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated 01.12.2022 rejecting the application of the petitioner for cancellation of its GST registration in the name of the deceased. The said order does not state any reasons. The space available in the said letter for recording the reason is left blank. 6. Thereafter, the Proper Officer issued a show cause notice dated 13.01.2023 (hereafter the impugned SCN ) proposing to cancel the deceased tax payer s GST registration on the ground of failure to furnish the returns for a period of six months. The GST registration was suspended with effect from the date of the impugned SCN. 7. It is material to note that the impugned SCN was also issued in the name of the deceased tax payer and called upon the deceased tax payer to reply to the impugned S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m 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 provide the details as sought for by the Proper Officer in terms of its notice dated 30.05.2022 within a period of two weeks. 12. It is clarified that the cancellation of the GST registration would not preclude the Department from taking such steps in case of violation of any provisions of the CGST Act. It is also clarified that if the Proper Officer is of the view that there are any specific reasons for cancelling the GST registration of the deceased with retrospective effect, it would not be precluded from issuing an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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