GST Proceedings Against Deceased Person Void: Allahabad HC

Satendra Kumar Vs State of U.P. And 2 Others (Allahabad High Court) Allahabad High Court has set aside a show-cause notice and a subsequent ex parte assessment order issued under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017, against a deceased proprietor of a firm. The court ruled that initiating proceedings directly against a person who is no longer alive is legally untenable, reinforcing the principle that tax authorities must proceed against the legal representatives in such circumstances. The case, filed by Satendra Kumar against the State of U.P. and others, challenged...