Gauhati HC Voids GST Order Against Deceased, Permits Fresh Action against legal heirs

Sikha Borgohain Vs Union of India And Ors (Gauhati High Court) The Gauhati High Court has quashed a GST demand notice and a subsequent order issued against a deceased person, Anil Borgohain, but has allowed the GST authorities to initiate fresh proceedings against his legal heirs. The writ petition was filed by the deceased’s daughter, Sikha Borgohain, who challenged an order that had imposed a tax, interest, and penalty demand of over ₹39 lakh on her father’s proprietorship firm. The petitioner argued that the show-cause notice and the final order were invalid as her father had ...