GST Notice Issued to Deceased Person Quashed by Delhi HC

Harsh Goel Vs GST Officer /AVATO (Delhi High Court) Delhi High Court, in a recent judgment, quashed a GST Show Cause Notice (SCN) and subsequent order issued against a deceased person, confirming that such notices are void ab initio. The petition was filed by Mr. Harsh Goel, son of Mr. Pushkar Goel, challenging the order dated 19th April, 2024, which confirmed a GST demand of Rs. 10,83,044/- against Mr. Pushkar Goel, proprietor of M/s. Nand Plastics Industries. The SCN had been issued on 2nd December, 2023, despite Mr. Pushkar Goel having passed away on 21st April, 2021. The petitioner argued ...