Allahabad HC Quashed GST Demand as Order Was Passed Against a Deceased Person

Sambul Shahid Vs State of U.P. (Allahabad High Court) The writ petition challenged an order dated 25 February 2025 passed under Section 73 of the Uttar Pradesh Goods and Services Tax Act, 2017, by which a tax demand of ₹1,60,356.80 was raised in the name of Shahid Faizan Ahmad. The petitioner, Sambul Shahid, wife of the deceased, submitted that Shahid Faizan Ahmad had died on 26 April 2021. Despite his death, a show cause notice dated 30 November 2024 was issued in his name and uploaded on the GST portal. As the notice was addressed to the deceased and uploaded online, the petitioner had no ...