J.S. Enterprisers Vs Superintendent (Orissa High Court)
The Orissa High Court considered whether GST proceedings under Section 73 of the Central Goods and Services Tax Act, 2017 and the Odisha Goods and Services Tax Act, 2017 could validly be initiated and concluded against Manoranjan Mohapatra, proprietor of M/s. J.S. Enterprisers, after his death.
Manoranjan Mohapatra died on 24.11.2022. The record showed that the GST authorities had been informed of his death and that subsequent registration-related steps had taken place. A partnership firm comprising his legal heirs was subsequently registered with a separate GSTIN. In relation to the earlier GSTIN, a non-core amendment was also approved on 20.06.2023, recording the continuation of the proprietorship business through a legal heir.
Despite the authorities having knowledge of the proprietor’s death, a notice in Form GST ASMT-10 dated 28.05.2025 was issued in the name of the deceased. Thereafter, a Demand-cum-Show Cause Notice and a Show Cause Notice in Form GST DRC-01 dated 26.09.2025 were issued in the name of “Manoranjan Mohapatra”, followed by an Order-in-Original dated 29.12.2025 raising demand for Financial Year 2021-22. The petitioner, Jyoti Ranjan Mohapatra, had described himself as the legal heir and had opted for personal hearing, but the adjudication nevertheless proceeded in the name of the deceased.
