CAN GST REGISTRATION BE CANCELLED FROM RETROSPECTIVE BASIS ?

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,...

Become a Premium member. If you are already a Premium member, please login here to access the full content.