GST Order Against Deceased Quashed by Allahabad High Court; Fresh Notice Allowed to Legal Heirs

The Allahabad High Court quashes the GST Order issued in the name of a deceased person, noting the authorities’ unawareness of the death, granting seven days to disclose legal heirs, and permitting issuance of a fresh notice to them thereafter.

M/S Somvanshi Infotech (Legal Representative Vandana Singh) has filed a writ petition in the Allahabad High Court, challenging a notice passed addressing a deceased person.

The learned counsel representing the case on behalf of the petitioner claims that at the time when notice was issued to the owner of the petitioner’s firm, the petitioner was alive, but at the time when a reminder notice was issued for seeking a reply to the earlier notice and for a personal hearing, the petitioner was no longer alive, meaning they had died. Considering the same, the impugned order passed subsequent to the reminder notice is liable to be quashed and set aside.

The GST authorities claim that they were not aware of the petitioner’s death, which resulted in the passing of the impugned order in the name of the deceased petitioner.

Considering the same, the court quashed the impugned GST order and has given the petitioner time to inform the tax authorities about the legal heir of the proprietor of the petitioner firm within the time period of seven days from receiving the order. Once the petitioner informs them about the same, the tax authorities will issue a fresh show cause notice to the informed legal heir.