GST: HC Quashes SCN and Order Issued Against Dead Owner

The petitioners, Mohammad Ikram and 3 Others, filed a writ petition to challenge a show cause notice dated July 25, 2024 and an order dated February 4, 2025. Both of them were issued against a person who had already passed away. The petitioner had already informed the tax department about the death of the owner of the partnership firm. The owner was the wife of the petitioner 1 and the mother of the petitioners No. 2 to 4. They had also applied for the cancellation of the firm’s GST registration. The GST registration was cancelled by the department on 16th May 2024.

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Court’s Final Decision

When the Allahabad High Court reviewed the demand-cum-show cause notice, and found that the notice did not mention the cancellation of GST registration or anything about the death of the owner of the partnership firm. As the notice and order missed these things, the Court called them invalid and therefore cancelled the notice dated 25.07.2024 and the order dated 04.02.2025.

The court also gave liberty to the department to proceed against the partnership firm or legal heirs, but in accordance with the law.