Application for Cancellation of GST Registration Using Wrong Form cannot be Ground to Deny Linking of GSTIN

In a ruling favouring the assessee, the Rajasthan High Court has held that the GST department cannot deny the benefit of linking of GSTIN on death of proprietor merely on the technical ground that the application for cancellation of GST registration was made using a wrong form. A sole proprietor was expired on 31.01.2018 whereupon,…

Source Taxscan