High Court Quashes GST Registration Cancellation Order for Deceased Taxpayer's Heir Due to Lack of Substantive Evidence

High Court Quashes GST Registration Cancellation Order for Deceased Taxpayer’s Heir Due to Lack of Substantive EvidenceCase-LawsGSTHC allowed the petition challenging a GST registration cancellation order under section 93(1)(a) of CGST Act, 2017. The orde

High Court Quashes GST Registration Cancellation Order for Deceased Taxpayer's Heir Due to Lack of Substantive Evidence
Case-Laws
GST
HC allowed the petition challenging a GST registration cancellation order under section 93(1)(a) of CGST Act, 2017. The order against a deceased taxpayer was deemed perverse and unsustainable, as the respondent failed to provide material evidence demonstrating the petitioner's continued operation of the deceased father's proprietary concern after obtainin

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