GST Assessment Against Deceased Person Invalid, S. 93 Doesn’t Permit Determination After Death: Allahabad HC

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GST Assessment Against Deceased Person Invalid, S. 93 Doesn’t Permit Determination After Death: Allahabad HC

GST

Published on

05/01/2026

By Mariya Paliwala

GST Assessment Against Deceased Person Invalid, S. 93 Doesn’t Permit Determination After Death: Allahabad HC

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The Allahabad High Court, Lucknow Bench, has held that Goods and Services Tax (GST) proceedings initiated in the name of a deceased proprietor are legally unsustainable, ruling that Section 93 of the GST Act permits recovery from legal heirs but does not authorise issuance of show cause notices or determination of tax liability against a…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

GST Assessment Against Deceased Person Invalid, S. 93 Doesn’t Permit Determination After Death: Allahabad HC

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