Om Prakash Wadhawan Vs State of U.P. (Allahabad High Court)
The Allahabad High Court, in the matter of Om Prakash Wadhawan Vs State of U.P., addressed a petition challenging an order dated August 14, 2024, passed under Section 73 of the Goods and Services Tax Act, 2017 (GST Act), which raised a demand of ₹5,52,584.98/- in the name of Sangeet Wadhawan.
The petitioner, Om Prakash Wadhawan, the husband of the deceased Sangeet Wadhawan, filed the petition, submitting that the proprietor of the proprietorship firm, M/s Krishna Electonics, Sangeet Wadhawan, had died on October 2, 2022. The petitioner contended that after the proprietor’s death and the firm’s registration cancellation, a Show Cause Notice (SCN) dated May 14, 2024, was issued in the name of the deceased under Section 73 of the Act. As the SCN was only uploaded on the portal, the petitioner, lacking access, had no opportunity to respond, which led to the final demand order dated August 14, 2024, being passed against the deceased person. The petitioner argued that since the Department was aware of the proprietor’s death, passing an order in the name of the deceased rendered the proceedings void ab initio, and the order should be quashed.
