GST Tax Demand on Deceased Void: Allahabad HC

Amit Kumar Sethia (Deceased) Vs State of U.P. and another (Allahabad High Court) The Allahabad High Court, in the case of Amit Kumar Sethia (Deceased) Vs State of U.P. and another, delivered a significant judgment regarding the imposition of Goods and Services Tax (GST) liability on deceased individuals. The court quashed an order dated November 17, 2023, issued under Section 73(9) of the GST Act, which raised a demand of ₹21,49,585.60 against the deceased Amit Kumar Sethia. The petitioner, Alka Sethia, the deceased’s wife, argued that her husband had passed away on April 20, 2021, and...