2023 (12) TMI 154

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..... Mishra, Advs. For the Respondents Through: Mr. Adish Jain, Adv. For Mr. Rajeev Aggarwal, ASC. ORDER 1. Issue notice. 2. The learned counsel for the respondent accepts notice. 3. The legal representative of Manohar Lal Wadhwa (Taxpayer), who expired on 21.06.2020, has filed the present petition impugning an order dated 20.09.2022 (hereafter 'the impugned order') whereby the taxpayer's GST r .....

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..... en found to be satisfactory for the following reasons:..." 6. The said order does not disclose any reason for rejecting the taxpayer's application. Further, the taxpayer had not filed a reply as he had expired prior to the notice dated 02.09.2020. 7. Clearly, the said order is unsustainable for several reasons. Firstly, it is ex facie erroneous as the concerned officer could not have examined .....

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..... early, if a taxpayer has closed down its business, the respondent cannot insist that his GST registration be kept alive and he be held responsible for filing his returns thereafter. 12. It is, however, clarified that this order would not preclude the respondent from taking any steps in accordance with law. 13. The petition is disposed of in the aforesaid terms.
Case laws, Decisions, Judgemen .....

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