Delhi HC directs GST Registration Cancellation from the date of death of Taxpayer

Ashish Garg Vs GST Officer/AVATO (Delhi High Court) Delhi High Court: Ashish Garg Challenges Retrospective GST Cancellation This article explores the case of Ashish Garg vs. GST Officer/AVATO (Delhi High Court), where Mr. Garg challenges the Delhi High Court’s order cancelling his deceased father’s GST registration retroactively. Background: Mr. Garg’s father, Sh. Pawan Kumar, operated M/s Kirti Plastics under the Goods and Services Tax (GST) Act, 2017. The business allegedly ceased operations upon his death in August 2021. The Dispute: In January 2023, a show cause notice w...