{"id":71397,"date":"2025-04-23T09:09:34","date_gmt":"2025-04-23T03:39:34","guid":{"rendered":""},"modified":"2025-04-23T09:09:34","modified_gmt":"2025-04-23T03:39:34","slug":"high-court-quashes-gst-registration-cancellation-order-for-deceased-taxpayer-39-s-heir-due-to-lack-of-substantive-evidence","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71397","title":{"rendered":"High Court Quashes GST Registration Cancellation Order for Deceased Taxpayer&#39;s Heir Due to Lack of Substantive Evidence"},"content":{"rendered":"<p>High Court Quashes GST Registration Cancellation Order for Deceased Taxpayer&#39;s Heir Due to Lack of Substantive Evidence<br \/>Case-Laws<br \/>GST<br \/>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&#39;s continued operation of the deceased father&#39;s proprietary concern after obtainin<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=87689\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>High Court Quashes GST Registration Cancellation Order for Deceased Taxpayer&#8217;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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71397","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71397","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71397"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71397\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71397"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71397"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71397"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}