GST Order Against Deceased Invalid; Notices Must Be Issued to Legal Heirs

Samban Pharma Vs Deputy Commissioner And Another (Delhi High Court) Delhi High Court has quashed a Goods and Services Tax (GST) demand order amounting to Rs. 27,33,816.10 issued against Samban Pharma. The court ruled that a show cause notice and subsequent tax determination cannot be made against a deceased person, emphasizing the need to issue such notices to the legal representatives. The petition was filed by Siddharth Shukla, son of the late Satish Kumar Shukla, who was the proprietor of Samban Pharma. Satish Kumar Shukla passed away on March 18, 2023. A show cause notice dated September 2...