Top Stories Father’s Demise and Change in CA delayed GSTR Filing leading GST Registration Cancellation: Delhi HC directs to Revoke Cancellation [Read Order] By Aparna. M – On April 8, 2024 3:46 pm – 2 mins read In a recent case, the Delhi High Court while directing the revocation of cancellation of GST registration observed that fathers demise and change in Chartered accountant caused the delay in GSTR filling which led to the cancellation of GST registration. The writ petition was filed by the petitioner MD Mustafa Raza against the order of cancellation of GST registration retrospectively with effect from 01.03.2023 .Hence the petition seeks direction to the respondent to allow the application of the petitioner for revocation of cancellation of registration dated 16.01.2024.

While considering the SCN issued by the respondent it was observed that the notice does not specify any cogent reason, it merely states “returns furnished by you under section 39 of the Central Goods and Services Tax Act, 2017” along with an observation stating, “Failure to furnish returns for a continuous period of six months”. Further, the said Show Cause Notice also does not put the petitioner to notice that the registration is liable to be canceled retrospectively. Before the court Anurag Rajput,counsel for the petitioner submitted that the father of the petitioner passed away on 28.09.2023 and he had gone to his native village to perform his father’s last rituals.

Therefore, he had not filed his returns on time. Harpreet Singh, counsel for  the respondent submits that certain queries have been raised which have been responded to by the petitioner and accordingly no decision on the application for revocation has been taken. After analyzing the facts and arguments of both parties, a division bench of Justice Vibhu Bakru  and Justice Amit Mahajan disposed of the petition by directing the Proper Officer to decide the application of the petitioner seeking revocation within a period of two weeks from today.