2026-VIL-613-JHR
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SGST High Court Cases

GST – Proceedings against dead person – The Department had earlier been made aware that proceedings could not be continued against a dead person, and a stay of all further proceedings. Despite this, another order was issued against the same deceased person after an interval of nearly one year without giving notice to the legal representative – Whether an order made against a deceased proprietor of a proprietary firm, without notice to the legal representative, is valid and enforceable – HELD - In a proprietary concern, once the proprietor dies, the firm ceases to have legal capacity to be proceeded against without giving notice to the legal representative. The Department cannot claim ignorance of the earlier order, which was made after hearing them and which specifically stayed proceedings on the ground that the order had been made against a dead person. The Department's failure to give notice to the legal representative before issuing another order after nearly a year demonstrates procedural irregularity and violation of principles of natural justice. The contention that the firm continues to exist is neither here nor there, as the legal framework requires notice to the representative before proceeding against a deceased proprietor – The order-in-original is quashed and set aside, leaving it open to the respondents to take such steps as they may be advised in accordance with law to pursue their claims against the petitioner - The petition is disposed of
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GSTAT Filing Near: Closing Resolutions...
By CA Vivek Jalan

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