R. Trading Co. v. Commissioner of Delhi Goods and Services Tax (Delhi High Court)

R. Trading Co. v. Commissioner of Delhi Goods and Services Tax :In the case of R. Trading Co. v. Commissioner of Delhi Goods and Services Tax, the Delhi High Court addressed the issue of retrospective cancellation of GST registration for a deceased sole proprietor. The court ruled that GST registration cannot be cancelled retrospectively without valid reasons. It found no evidence of non-compliance by the deceased proprietor during their lifetime. Therefore, the court ordered that the cancellation should only be...

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