KRISHAN MOHAN v. COMMISSIONER OF GST & ANR

📅 June 8, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Sanjeev Sachdeva, Justice & Ravinder Dudeja, Justice

KRISHAN MOHAN

COMMISSIONER OF GST & ANR

W.P.(C) 3597/2024 dated 11.03.2024

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Relevant Section : Section 29

Decision : Disposed off

Cancellation of GST Registration with retrospective effect- Section 29(2) of the CGST Act, 2017 invoked- This petition is filed by the legal heir of Late Sh. Krishan Mohan, who expired on 14.03.2018. Now Petitioner filed the appeal impugning order dated 31.07.2019 whereby the GST registration of the Petitioner was cancelled retrospectively with effect from 01.07.2017. Petitioner also impugns Show Cause Notice dated 17.07.2019 stating that “Any Taxpayer other than composition taxpayer has not filed returns for a continuous period of six months” and other than this no cogent reason was provided. – Further, Petitioner does not intend to carry on business and the business has been discontinued immediately on the demise of the father of the Petitioner. –Held- The Court in this case deliberated that in view of Section 29(2) of the CGST Act, 2017 provides that the proper officer may cancel the GST registration of a person from such date including any retrospective date for certain specific reason only.- In view of the fact that Petitioner does not seek to carry on business or continue the registration, the impugned order dated 31.07.2019 is modified to the limited extent that registration shall now be treated as cancelled with effect from 14.03.2018 i.e., the date when Sh. Krishan Mohan passed away. Disposed off.

Represented By:

Counsel for the Petitioner: Prince Mohan Sinhaa, Rajeev Deora & Manish Jain, Advocates.

KRISHAN MOHAN v. COMMISSIONER OF GST & ANR

KRISHAN MOHAN v. COMMISSIONER OF GST & ANR

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