GST registration cannot be cancelled with retrospective effect mechanically

R. Trading Co. Proprietorship of Mr. Rajendra Kumar Bothra Through Legal Heir Sh. Mudit Bothra Vs Commissioner of Delhi Goods And Services Tax And Another (Delhi High Court) Introduction: In a recent case before the Delhi High Court, the issue of retrospective cancellation of GST registration due to the death of the taxpayer was brought into focus. The petitioner, Mr. Mudit Bothra, legal heir of late Mr. Rajendra Kumar Bothra, challenged the cancellation order issued by the Commissioner of Delhi Goods and Services Tax. Detailed Analysis: The crux of the matter revolves around the non-filing of...