JAGJEET SINGH KAPOOR (TRADE NAME- RKD OVERSEAS) vs COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX AND ANR.

Judgment text excerpt

$~16 * 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 Signature Not Verified W.P.(C) 8974/2024 Page 1 of 10 Signed By:SUNITA KUMARI Signing Date:16.09.2025 15:03:15 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, therefor