^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

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
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

Related Tags :

☍

Section 29

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

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 (....