2025 (2) TMI 1100

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..... s disposed of. This Court is sanguine that the competent authority shall re-visit the matter in issue in the right earnest, and pass a comprehensive order assigning reasons in support thereof.
HON'BLE MR. JUSTICE ARUN PALLI AND HON'BLE MR. JUSTICE DEEPINDER SINGH NALWA Present: For the Petitioner: Ms. Sidhi Bansal, Advocate, and Mr. Viney Kumar, Advocate,. For the Respondent: Mr. Neha Sona .....

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..... le proprietor of M/s Gauri Shankar Trading Company, who unfortunately passed away on May 10, 2020. Therefore, she submits that the impugned show cause notice (P-5), having been issued against the deceased person, and all consequential proceedings, are null and void. Not just that, she submits that upon the demise of Anil Kumar, an application for the cancellation of the GST registration was moved .....

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..... due date for furnishing the annual return for the relevant financial years, which in this case is December 31, 2020. 3. Notice of motion. 4. Served with an advance copy of the petition, Ms. Neha Sonawane, learned Deputy Advocate General, Punjab, is present in Court on behalf of the respondent(s). And, on instructions from Mr. Karanbir Singh Mansa, STO, she submits that in the given situation, th .....

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