GST Order Quashed as Tax Proceedings Were Initiated Against a Deceased Person

Rajvanti Devi Vs State of U.P. (Allahabad High Court) The petition challenged an order dated 28.02.2025 passed under Section 73 of the Goods and Services Tax Act, 2017, by which a demand of ₹6,43,569.58 was raised in the name of Virendra Kumar Maurya. The petition was filed by Rajvanti Devi, the wife of the deceased proprietor. She submitted that Virendra Kumar Maurya had died on 20.05.2021, but a show cause notice dated 30.11.2024 was subsequently issued in his name under Section 73 of the Act. As the notice was uploaded on the GST portal, the petitioner had no occasion to access the portal...