Allahabad HC Quashes GST Demand Raised Against Deceased Proprietor

Samban Pharma (Prop.) Late Satish Kumar Shukla Vs Deputy Commissioner And Another (Allahabad High Court) The Allahabad High Court has quashed a GST demand of over Rs. 18 lakh raised against Samban Pharma, a proprietorship firm, after its proprietor, Satish Kumar Shukla, had passed away. The court ruled that the show cause notice and subsequent demand order were invalid because they were issued in the name of a deceased person without notifying the legal heir. The petition was filed by Shukla’s son, Siddharth Shukla, who argued that his father died on March 18, 2023. A show cause notice ...