Analysis of Case Study – R. Trading Co. v. Commissioner of Delhi Goods and Services TaxBackground:
Taxpayer Profile: R. Trading Co. was a sole proprietorship whose proprietor had passed away.
Issue: The GST authorities attempted to cancel the GST registration of the deceased proprietor retrospectively.
Court’s Decision:
Findings: The Delhi High Court found no evidence indicating that the deceased proprietor had violated GST rules during their lifetime.
Ruling: The court decided that GST registration should only be cancelled from the date of the proprietor’s death,...
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