Varun Kumar Arya Legal Heir Of Naresh Kumar Proprietor Of Dickon Sales Vs Commissioner, State Tax & Anr
Date: July 31, 2024
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): VIBHU BAKHRU, SACHIN DATTA
Subject Matter
No GST Registration cancellation for periods where returns are filed.
Summary
The case involves the petitioner, a legal heir of Late Sh. Naresh Kumar, who operated M/s Dickon Sales and was registered for Goods and Services Tax (GST) since April 5, 2018. Following the death of the petitioner's father on August 7, 2020, his…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 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…