Allahabad HC Quashed GST Demand for Being Issued Against a Deceased Person

Ashwani Kumar Pandey Vs State of U.P (Allahabad High Court) The writ petition was filed before the Allahabad High Court challenging a demand order dated 24.04.2024 passed under Sections 50 and 122 of the Uttar Pradesh Goods and Services Tax Act, 2017 for the tax period April 2018 to March 2019. The impugned order raised a demand of ₹55,42,604.52 against a proprietor who had died on 06.02.2021. The petitioner is the son of the deceased proprietor of M/s Pandey Iron Dealer. After the proprietor’s death, an application for cancellation of GST registration was made and the registration was can...