GST Order Quashed as Proceedings Initiated Against Deceased Sole Proprietor: Allahabad HC

P.B. Sethi Plastics Vs State of U.P (Allahabad High Court) The Allahabad High Court decided a writ petition challenging orders passed under Section 73 of the U.P. Goods and Services Tax Act, 2017/Central Goods and Services Tax Act, 2017 and the subsequent appellate order dismissing the appeal as time-barred. The case concerned a sole proprietorship firm, P.B. Sethi Plastics, registered under U.P. GSTIN No. 09ACEPS78501ZB. The sole proprietor, Buldeo Raj Sethi, expired on 21.07.2020. After his death, an application was filed for cancellation of GST registration, and an order cancelling the regi...