Delhi HC allows GST Registration Cancellation from Notice Date Only

Pawan Kumar (Deceased) Vs Commissioner of DGST & Anr (Delhi High Court)

The Delhi High Court heard a petition concerning the cancellation of GST registration of a firm owned by the deceased petitioner, Pawan Kumar, represented by his son as the legal representative. The petitioner sought that the GST registration be cancelled only from the date of the Show Cause Notice, 2nd September 2021, and not retrospectively from 28th December 2018, as was ordered in the impugned cancellation dated 27th December 2021.

The petitioner had passed away on 9th November 2020, prior to the

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