{"id":74635,"date":"2025-12-23T07:59:05","date_gmt":"2025-12-23T02:29:05","guid":{"rendered":""},"modified":"2025-12-23T07:59:05","modified_gmt":"2025-12-23T02:29:05","slug":"gst-registration-cancellation-against-deceased-sole-proprietor-notices-to-dead-person-held-void-orders-quashed-fresh-action-allowed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74635","title":{"rendered":"GST registration cancellation against deceased sole proprietor: notices to dead person held void; orders quashed, fresh action allowed"},"content":{"rendered":"<p>GST registration cancellation against deceased sole proprietor: notices to dead person held void; orders quashed, fresh action allowed<br \/>Case-Laws<br \/>GST<br \/>Proceedings for cancellation of GST registration initiated and concluded against the deceased ex-proprietor were void ab initio, as notices and orders must be issued to the legal representative and not to a dead person; such actions are a nullity and non est in law. Applying this principle, the impugned cancellation orders were quashed, wit<\/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=95329\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST registration cancellation against deceased sole proprietor: notices to dead person held void; orders quashed, fresh action allowedCase-LawsGSTProceedings for cancellation of GST registration initiated and concluded against the deceased ex-proprietor w<\/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-74635","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74635","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=74635"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74635\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74635"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74635"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74635"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}