Sikha Borgohain Vs Union of India And Ors (Gauhati High Court)
The Gauhati High Court has quashed a GST demand notice and a subsequent order issued against a deceased person, Anil Borgohain, but has allowed the GST authorities to initiate fresh proceedings against his legal heirs. The writ petition was filed by the deceased’s daughter, Sikha Borgohain, who challenged an order that had imposed a tax, interest, and penalty demand of over ₹39 lakh on her father’s proprietorship firm. The petitioner argued that the show-cause notice and the final order were invalid as her father had passed away on September 17, 2021, and the notice was issued much later on May 28, 2024.
The court acknowledged that the proceedings initiated against a deceased person were a nullity and therefore set aside the notice and the order. However, the court also took into account a crucial fact: the legal heirs, including the petitioner, had continued to file GST returns in the deceased’s name even after his death. This action had led the GST authorities to be “completely unaware” of his demise. The court noted that if the authorities had been informed, they would have directed the proceedings against the legal representatives as per Section 93 of the CGST Act.
