GST Notices and Orders Against Deceased Person Are Invalid: Allahabad HC

Shubhangi Gupta Vs State of U.P. And 2 Others (Allahabad High Court) The Allahabad High Court addressed a petition filed by Shubhangi Gupta, challenging a series of Show Cause Notices (SCNs) and consequential assessment orders issued under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 (UGST Act). These proceedings were initiated against her late husband, Ankur Gupta, the deceased proprietor of M/s Modern Steel Traders. The core issue before the court was the validity of GST proceedings initiated against a person who had already died. The Court ruled unequivocally in favor of...