Case Law Details
A.H. Marble Crafts, Through Proprietor Mohammad Afzal Vs Commissioner Tax (Rajasthan High Court)
The petitioner firm has approached this Court by way of this writ petition seeking to assail the inaction of the respondent No.4 in opening the portal qua the petitioner so as to allow it to complete the tax liability under Section 93 of the CGST Act, 2017.
Brief facts relevant and germane for disposal of the writ petition are noted hereinbelow :-
The erstwhile proprietor of the firm Shri Abdul Hameed Bhati, father of the present proprietor Shri Mohammad Afzal, expired on 31.01.2018 whereupon, an intimation was forwarded to the respondent CGST Department through a letter in hard copy. The CGST Act provides a procedure for cancellation and thereafter, transfer of registration of the dealer pursuant to the death of the proprietor of the firm. However, such process is permissible if the information regarding death of the proprietor is uploaded on common portal in FORM GST REG-16. It appears that the information regarding the death of the sole proprietor was not forwarded to the CGST Department electronically and in prescribed FORM GST REG-16 and thus, further attempts made on behalf of the firm to file the GST returns were blocked. In the meantime, a fresh registration has been acquired by the petitioner.
Being aggrieved by the non-acceptance of the prayer for cancellation and transfer of the GST registration, and the inaction of the respondent No.4 in opening the portal so as to complete the tax liability as provided under Section 93 of the CGST Act, the instant writ petition has been preferred.
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