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.