Jagjeet Singh Kapoor (Trade Name- Rkd Overseas) v. Commissioner of Central Goods and Services Tax and Anr

order impugned."

¶19Thus in view of the above, the cancellation of Petitioner's GST Registration is, accordingly, directed to be from 1st July, 2020.

¶20The present petition stands disposed of in the above terms. Pending applications, if any, are also disposed of. PRATHIBA M. SINGH JUDGE SHAIL JAIN JUDGE SEPTEMBER 11, 2025 sk/ss

* IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 11th September, 2025 + W.P.(C) 8974/2024 & CM APPL. 36643/2024 JASLEEN KAUR KAPOOR W/O LATE JAGJEET SINGH KAPOOR (TRADE NAME- RKD OVERSEAS) .....Petitioner Through: Mr. Wahaj Ahmad Khan & Mr. Monis Khan, Advs. versus COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX AND ANR. .....Respondents Through: Mr. Shashank Sharma, SSC with Ms. Malika Kumari, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner– Jasleen Kaur Kapoor, inter alia impugning the order of cancellation dated 10th February, 2022 (hereinafter, 'the impugned order') whereby, the Petitioner's deceased husband's GST Registration was cancelled with retrospective effect from 30th January, 2018. 3. The background giving rise to the present petition is that M/s RKD Overseas was a sole proprietary concern of Late Sh. Jagjeet Singh Kapoor, who had passed away on 20th June 2020. 4. It is the case of the Petitioner that her husband, Late Sh. Jagjeet Singh Kapoor had filed returns of the proprietary concern until 30th June 2020. 5. However, a Show Cause Notice dated 1st December, 2021 (hereinafter 'SCN') was issued to the Petitioner as to why the GST registration ought not to be cancelled. The ground for cancellation stated in the SCN was that the returns were not furnished on behalf of the proprietary concern for a continuous period of six months. 6. It is stated on behalf of the Petitioner that after the death of the sole proprietor, no business was conducted by the Petitioner. The SCN was also not, therefore, served upon the Petitioner and the impugned order for cancellation was passed retrospectively w.e.f. 30st January, 2018. 7. The challenge in this petition is that since the business of the proprietary concern was discontinued w.e.f. 30th June, 2020, the retrospective cancellation could not have been effected, given that the returns were filed till 30th June, 2020. 8. Accordingly, ld. Counsel for the Petitioner submits that the cancellation of the registration should be given effect from 01st July, 2020 only and ought not be given effect for the period when the returns etc, were duly filed. 9. In the counter affidavit, the case taken by the Respondent is twofold - one, that the present writ petition has been filed by a deceased person and secondly, that the Petitioner ought to obtain a fresh GST registration. 10. The question that arises for consideration in this case is whether the retrospective cancellation of the GST Registration of the proprietary concern is in accordance with law or not. 11. It is clear that the Petitioner's husband, i.e. the proprietor of the concern passed away in June, 2020 during the COVID-19 pandemic. It is not in dispute that the returns until then were duly filed. 12. In view thereof, it is possible that the SCN was not seen at all by the Petitioner and it may have been uploaded on the portal. Thus, no reply was filed and impugned order was passed completely ex partewithout hearing the Petitioner. 13. Secondly, as far as the petition being filed by a deceased person is concerned, this Court notes that an amended memo of parties has already been filed and the wife of Late Sh. Jagjeet Singh Kapoor has impleaded herself in place of the Petitioner. Hence, such argument on a technical ground cannot be held tenable at this stage. 14. In the overall facts and circumstances of this case, since the only ground was non-filing of the returns and, the proprietor had passed away which is proved by the death certificate, it is directed that the registration shall stand cancelled w.e.f. 01st July, 2020. The retrospective cancellation having not been mentioned in the SCN, the same cannot be given effect retrospectively by way of the impugned order. 15. This position has been reiterated by this Court in various decisions including in 'Subhana Fashion v. Commissi