Allahabad HC Set Aside GST Order Because Proceedings Were Conducted Against a Dead Proprietor

P S Engineers Vs State of U.P. And Another (Allahabad High Court) The writ petition challenged the order dated 25.02.2025 passed under Section 73(9) of the Goods and Services Tax Act, 2017, through which a demand of Rs. 8,94,776 was raised in the name of Parbind Kumar Srivastava. The petition was filed by his wife, Shalini Srivastava, who stated that the proprietor had died on 25.11.2020. After his death, the GST registration of the proprietorship firm was cancelled with effect from 31.03.2021 through an order dated 12.07.2021. Despite this, a show cause notice dated 30.11.2024 under Section 7...