9911796707
TMI Blog2024 (8) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... ACHIN DATTA For the Petitioner Through: Mr. Rajesh Mahna, Mr. Ramanand Roy, Mr. Mayank Kouts, Mr. Shiva Narang and Ms. Silky Wadhwa, Advs. For the Respondents Through: Mr. Rajeev Aggarwal, ASC and Mr. Shubham Goel, Adv. Mr. Varun Sachdeva and Mr. Manish, Advs. VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. Learned counsel for the respondents accept notice. 3. The petitioner is the legal heir of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expired, the SCN (which was issued in the name of the petitioner's deceased father) could not be responded to. 7. Mr. Mahna, learned counsel appearing for the petitioner also submits that none of the legal heirs had examined the GST portal and, therefore, were unaware of the SCN. 8. Since no response was received to the SCN, the proper officer passed an order dated 23.12.2021 (hereafter the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n with retrospective effect or suggested that any such action would be taken against the taxpayer. The impugned order also does not set out any specific reason for cancellation of the deceased taxpayer's GST registration ab initio. 11. In terms of Section 29 (2) of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act), the proper officer is empowered to cancel the taxpayer's GST r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct that the impugned order would be operative from the date on which the petitioner's father expired, that is from 07.08.2020, and not with effect from 05.04.2018. 14. The impugned order stands modified to the aforesaid extent. 15. We, however, clarify that this would not preclude the respondent authorities from initiating any proceedings for recovery of tax or dues, if any, that may be due for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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