GST

TRT-2025-

High court of Gauhati

Date:-11-08-25

In:-

Issue Favourable to Tax Payer ?:-

Order date: 11 Aug 2025
Parties:  Sikha Borgohain v. Union of India & Ors.

Facts -

  • A GST registration was held by Anil Borgohain, who died on 17.09.2021. Despite his death, the Department issued a show cause notice (28.05.2024) and passed an order (29.08.2024) demanding ₹39.82 lakhs tax, interest, and penalty for FY 2019–20. 
  • The petitioner (his daughter) challenged the proceedings.

Issue -

  • Whether GST proceedings under Section 73 can be sustained against a deceased person?

Order -

  • The single bench of the Hon’ble  high court held that proceedings initiated against a dead person are a nullity in law; both SCN and order set aside.
  • Liberty granted to the Department to issue a fresh notice to the legal representatives under Section 73(1).
    Limitation will exclude the period between the SCN (28.05.2024) and service of the HC’s order on authorities.
  • Writ disposed with liberty for fresh lawful proceedings.
     

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