2026-VIL-931-GUJ
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SGST High Court Cases

GST - Demand against Deceased Taxpayer - Lack of Jurisdiction - Petitioner is legal heir (wife) of deceased taxpayer - Show Cause Notice under Section 74(1) along with FORM DRC-01 was issued on deceased taxpayer seeking recovery of tax liability. Order along with FORM DRC-07 was passed confirming demands in absence of reply from deceased taxpayer - Whether notice and order can be issued and passed against deceased taxpayer and whether such proceedings are without jurisdiction and nullity in eye of law - HELD – The notice under Section 74(1) and order under Section 74(9) of GGST Act can be issued or passed against person chargeable with tax. Definition of person under Section 2(84) of GGST Act includes individual in case of proprietorship concern and not legal heirs of such individual. Proprietor taxpayer passed away on 29.07.2020 whereas impugned notice was issued only on 26.06.2025 and order was passed only on 04.12.2025. Nil dues were determined at time of cancellation of registration of deceased proprietor. In view thereof neither notice under Section 74(1) nor order under Section 74(9) can be issued or passed against deceased person – The impugned proceedings against deceased taxpayer are without jurisdiction and nullity in eye of law. Petitioner is housewife not connected with husband's business and GSTIN was cancelled in 2021 with nil demands. Authority issued notice and order to dead person being unaware about death of taxpayer. Impugned notice and order are passed against person who is no longer alive and hence cannot be served or heard – The impugned notice and impugned order are quashed and set aside. It is open for respondents to initiate proper proceedings in accordance with law against Petitioner (legal heir) for outstanding demand if any, following proper procedure – The petition is allowed
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