R. TRADING CO. PROPRIETORSHIP OF MR. RAJENDRA KUMAR BOTHRA Vs. COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND ANOTHER

JUDGEMENT

(1.) Petitioner seeks quashing of show cause notice dtd. 12/11/2021 issued on the ground that "Retuns 3 B not filed GTO more than 5 crore" and impugns order dtd. 30/12/2021 cancelling the registration of the firm retrospectively with effect from 1/7/2017.

(2.) The subject petition has been filed by Mr. Mudit Bothra, legal heir of late Mr. Rajendra Kumar Bothra, who was the sole proprietor of M/s R. Trading Company and was registered under the Goods and Services Tax Act, 2017 (hereinafter referred to as the Act).

(3.) As per the Petitioner, Mr. Rajendra Kumar Bothra expired on 13/4/2021 and consequently, No GST returns were filed after April, 2021 on account of his passing away.