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 that an SCN cannot be issued to a person who has already died. The GST Department did not dispute the death of Mr. Pushkar Goel prior to issuance of the SCN. The Court referred to a recent precedent in Pawan Kumar (Deceased) vs. Commissioner of DGST, where a similar SCN issued posthumously was quashed, holding that issuance to a deceased individual is legally untenable.
Relying on settled law, the Court observed that since the SCN was issued after Mr. Pushkar Goel’s death, the notice and the resulting order lacked legal validity and were therefore quashed. However, the Court clarified that the GST authorities could pursue claims against the estate of the deceased proprietor in accordance with Section 93(1)(b) and other applicable provisions of the Central Goods and Services Tax Act, 2017. The petition was disposed of accordingly, and pending applications, if any, were also closed.
