Yogesh Bansal(Deceased) Vs Assistant Commissioner Ward 63 State Goods And Service Tax & Anr (Delhi High Court)
The Delhi High Court has directed the Goods and Services Tax (GST) Department to process an application for the cancellation of GST registration filed by a deceased taxpayer, Mr. Yogesh Bansal. The petition was filed by his legal heir, Ms. Nikhita Aggarwal (his wife), seeking appropriate directions to allow the application.
Mr. Yogesh Bansal, who operated “F & D Corporation” with GST Registration No. 07BQNPB1506N2ZS since November 24, 2020, had filed an application for cancellation of his GST Registration on December 26, 2024. He subsequently passed away on March 4, 2025. His wife, the petitioner, informed the court that the cancellation application had not been processed after his demise, prompting her to file the writ petition.
The High Court, after considering the death certificate of Mr. Yogesh Bansal, instructed the Respondent-Department to consider and pass an order on the GST Registration cancellation application within a period of three months.
The court also stipulated that if the petitioner’s appearance is required for this purpose, a notice for personal hearing must be issued to her specific email address ([email protected]) and mobile number (9818544292).
Furthermore, before issuing the final order, the Respondent-Department is required to examine whether any show cause notices are pending adjudication concerning the GST Registration of the deceased. The final order, once passed, must be communicated to the petitioner. The High Court clarified that all rights and remedies of both parties remain open.
