Notice u/s. 74 of CGST Act issued to deceased taxpayer set aside: Delhi HC

Smt. Usha Gupta Vs Commissioner of CGST (Delhi High Court) Delhi High Court held that issuance of Show Cause Notice under Section 74 of the Central Goods and Services Tax Act, 2017 to the deceased taxpayer is invalid and hence liable to be set aside. Facts- The petitioner has filed the present petition, inter alia, impugning a Show Cause Notice dated 01.08.2024 issued under Section 74 of the Central Goods and Services Tax Act, 2017 to M/s S.K. Gupta & Co., the sole proprietorship concern of one Mr Surender Kumar Gupta. Notably, it is alleged that SCN has been issued to a person who was a d...