GST Proceedings Against Deceased Person Without Notice to Legal Heirs Void | HC

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  • Last Updated on 23 February, 2026

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GST proceedings against deceased person

Case Details: P. B. Sethi Plastics vs. State of U.P. [2026] 183 taxmann.com 402 (Allahabad)

Judiciary and Counsel Details

  • Vikas Budhwar, J.
  • Pooja Talwar for the Petitioner.

Facts of the Case

The sole proprietor of a firm died on July 2020 and Post his death, the legal heirs of the deceased applied for the cancellation of the firm’s registration and the same was cancelled in October 2020. However, the department issued a show cause notice under Section 73 in 2023 and later passed an adjudication order in the name of the deceased proprietor. Aggrieved by the order, the legal heir preferred an appeal to the appropriate authority. However, the appeal was rejected on the ground that it was barred by limitation. The legal heir filed a writ petition to the Allahabad High Court against the rejection of the appeal by the authority.

High Court Held

The High Court held that proceedings initiated and concluded against a dead person are void ab initio since Section 93 only deals with the liability of legal representatives and does not authorise determination against a deceased person without issuing notice to the legal heir. Accordingly, both the adjudication order and the appellate order were set aside with liberty to the department to proceed afresh in accordance with law.

List of Cases Referred to

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied