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GST Proceedings Against Deceased Invalid: Allahabad HC Says Entire Action Bad in Law Without Notice to Legal Heirs

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By Mariya Paliwala
The Allahabad High Court, Lucknow Bench

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The Allahabad High Court, Lucknow Bench, has quashed Goods and Services Tax (GST) proceedings initiated against a deceased proprietor, holding that proceedings cannot be initiated against a person who is deceased. Thus, proceedings cannot be initiated against the legal heirs of the deceased or against the estate of the deceased. However, it was open to…

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Mariya Paliwala
Mariya Paliwalahttps://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.

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