YOGESH BANSAL (DECEASED) v. ASSISTANT COMMISSIONER WARD 63 STATE GOODS AND SERVICE TAX & ANR.
High Court, Delhi
Pratibha M. Singh, Justice & Rajneesh Kumar Gupta, Justice
YOGESH BANSAL (DECEASED)
v.
ASSISTANT COMMISSIONER WARD 63 STATE GOODS AND SERVICE TAX & ANR.
W. P. (C) 6249/2025 & CM APPL. 28538/2025 dated 27.05.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Decision : Disposed off
Registration cancellation application filed by deceased – Legal heir seeking processing of pending cancellation application – Death certificate filed – Pending show cause notices to be examined – Personal hearing facility if required – Held: writ petition disposed – Department directed to consider and decide cancellation application within three months – Personal hearing notice to be sent on specified email and mobile number – Examination of pending adjudication proceedings mandatory before decision – Appropriate order to be communicated to petitioner .
Represented By:
Counsel for the Petitioner: Anurag Rajput, Sahib Rajput, Sahil Puri & Dhruv Bhardwaj, Advs.
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