Delhi HC Allows Opportunity to Respond Before Retrospective GST Cancellation Post Proprietor Death

Shivi Kansal Vs Union of India (Delhi High Court)

Delhi High Court allowed the petition filed by Shivi Kansal against the retrospective cancellation of the GST registration of his late father’s firm, M/s Kansal Associates, effective July 1, 2017. The firm, a sole proprietorship of Late Mr. Naresh Kansal, had its registration cancelled via an order dated August 9, 2023.

The core issue was the lack of due process following the sole proprietor’s death on April 28, 2021, during the COVID-19 pandemic. The petitioner had informed th

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