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VARUN KUMAR ARYA LEGAL HEIR OF NARESH KUMAR vs. COMMISSIONER OF DELHI GOODS AND SERVICE TAX & ANOTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA
Pet. Counsel
Rajesh Mahna
Ramanand Roy
Mayank Kouts
Res. Counsel
Rajeev Aggarwal
Shubham Goel
Varun Sachdeva

Petitioner / Applicant

VARUN KUMAR ARYA LEGAL HEIR OF NARESH KUMAR

Respondent COMMISSIONER OF DELHI GOODS AND SERVICE TAX & ANOTHER
Court Delhi High Court
State

Delhi

Date Jul 31, 2024
Order No.

W. P. (C) 10485/2024 CM APPL. 43104/2024

Citation

2024(7) TAXREPLY 10461
Original Order
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ORDER

VIBHU BAKHRU, J. (ORAL) 1. Issue notice. 2. Learned counsel for the respondents accept notice. 3. The petitioner is the legal heir of Late Sh. Naresh Kumar, who was carrying on the business under his sole proprietorship concern named M/s Dickon Sales. 4. The petitioner’s father was registered with the Goods and Services Tax authorities with effect from 05.04.2018 and was assigned the Goods and Service Tax Identification Number (GSTIN):07AAEPA04841ZD. 5. The petitioner states that his father expired on 07.08.2020 and since then none of the legal heirs of the petitioner’s deceased father have carried on the business and therefore, regular returns were not filed. 6. In view of the above, the proper officer issued a Show Cause Notice dated 09.11.2020 (hereafter the SCN) in the name of the petitioner’s father calling upon him to show cause why his GST registration should not be cancelled. Since the petitioner’s father had expired, the SCN (....

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