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MANOHAR LAL WADHWA vs. COMMISSIONER, DELHI GST AND ANOTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
AMIT MAHAJAN
Pet. Counsel
Vineet Bhatia
Aamnaya Jagannath Mishra
Res. Counsel
Adish Jain
Rajeev Aggarwal

Petitioner / Applicant

MANOHAR LAL WADHWA

Respondent COMMISSIONER, DELHI GST AND ANOTHER
Court Delhi High Court
State

Delhi

Date Nov 2, 2023
Order No.

W.P.(C) 14239/2023

Citation

2023(11) TAXREPLY 8349

Original Order
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ORDER

ORDER 1. Issue notice. 2. The learned counsel for the respondent accepts notice. 3. The legal representative of Manohar Lal Wadhwa (Taxpayer), who expired on 21.06.2020, has filed the present petition impugning an order dated 20.09.2022 (hereafter ‘the impugned order’) whereby the taxpayer’s GST registration was cancelled with retrospective effect from 01.07.2017. 4. The petitioner claims that prior to his demise, the taxpayer was not keeping good health and, therefore, had filed an application on 07.04.2020 seeking cancellation of his GST registration w.e.f. 31.03.2020 due to discontinuance of his business. No immediate steps were taken by the respondent for cancelling the taxpayer’s GST registration, however, on 02.09.2020 – that is after the taxpayer expired – the respondent issued a notice requiring the taxpayer to provide certain documents and furnish a reply on or before 10.09.2020. 5. Thereafter, the petitioner’s a....

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