GST
TRT-2025-
High court of Allahabad
Date:-04-09-25
In:-
Issue Favourable to Tax Payer ?:-
Order date: 04 Sept 2025
Parties: Shubhangi Gupta v. State of U.P. & Ors.
Facts -
- The petitioner is wife of late Ankur Gupta, proprietor of Modern Steel Traders, who died on 21.02.2019. She applied for cancellation of GST registration, which was approved on 08.07.2019.
- Despite this, the authorities issued SCNs in 2021, 2022, and 2023, and passed ex parte order under Section 74 against the deceased.
- The petitioner challenged them, citing that determination cannot be made against a dead person. Reliance was placed on Division Bench ruling in Amit Kumar Sethia (Deceased) v. State of U.P. (2025), which held SCNs/orders against deceased are unsustainable.
Issue -
- Whether SCNs and orders under Section 74 issued against a deceased proprietor, despite cancellation of registration, are valid under GST law?
Order -
- The Court held that Section 93 deals with liability of legal representatives but does not authorize determination proceedings against a deceased person.
- Initiating proceedings against a dead person is impermissible; notices must be issued to legal heirs if liability is to be enforced.
- The SCNs (25.09.2021, 22.02.2023, 07.08.2023) and orders (06.07.2023, 04.10.2023, 14.11.2022) were quashed. Authorities were given liberty to proceed afresh against the legal heirs in accordance with law. The writ petition was allowed.
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