2026-VIL-951-GUJ
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SGST High Court Cases

GST - Issuance of show cause notice and demand order against deceased taxpayer - Validity of proceedings against dead person - Whether show cause notices and demand orders issued against a deceased taxpayer on GSTN portal only can bind the legal heir when the legal heir was unaware and not involved in the business - HELD - The petitioner is a housewife of the deceased assessee who passed away during Covid Pandemic on 03.05.2021. The petitioner was not remotely connected to the proprietorship and ultimately, the registration was cancelled on 16.07.2021 of the proprietorship. After the period of almost three years, on 14.06.2024, the respondent authority issued the pre-show cause notice intimation to the deceased assessee under the provisions of Section 73(5) of the CGST Act intimating about the proposed tax liability. Thereafter, the proceedings further continued and the notices were issued and affixed at the factory premises of the deceased assessee. Since no one appeared, as the taxpayer was deceased, the respondent authority passed the impugned order confirming the demands - It is true that the respondent authority was not aware about the death of the husband, who was connected with the business activities of the proprietorship. However, the petitioner, being a housewife, was not even remotely connected with the business and was unaware of the niceties of the GSTN portal - The show cause notices as well as the impugned orders passed thereafter are quashed and set aside. It will be open for the respondent to initiate proper proceedings in accordance with law against the petitioner for the outstanding demand - The present petition is allowed
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