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A.H. MARBLE CRAFTS vs. THE COMMISSIONER TAX AND OTHERS
(Rajasthan High Court)

Hon'ble Judges:

SANDEEP MEHTA
KULDEEP MATHUR
Pet. Counsel
Lokesh Mathur
Res. Counsel
Kuldeep Vaishnav

Petitioner / Applicant

A.H. MARBLE CRAFTS
Respondent THE COMMISSIONER TAX AND OTHERS
Court Rajasthan High Court
State

Rajasthan

Date Oct 11, 2022
Order No.

D. B. Civil Writ Petition No. 16147/2019

Citation

2022(10) TAXREPLY 6445
Original Order
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ORDER

The petitioner firm has approached this Court by way of this writ petition seeking to assail the inaction of the respondent No.4 in opening the portal qua the petitioner so as to allow it to complete the tax liability under Section 93 of the CGST Act, 2017. Brief facts relevant and germane for disposal of the writ petition are noted hereinbelow :- The erstwhile proprietor of the firm Shri Abdul Hameed Bhati, father of the present proprietor Shri Mohammad Afzal, expired on 31.01.2018 whereupon, an intimation was forwarded to the respondent CGST Department through a letter in hard copy. The CGST Act provides a procedure for cancellation and thereafter, transfer of registration of the dealer pursuant to the death of the proprietor of the firm. However, such process is permissible if the information regarding death of the proprietor is uploaded on common portal in FORM GST REG-16. It appears that the information regarding the death of the sole proprietor was not forwarded to the CGS....

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