GST Proceedings Against Deceased Proprietor Not Sustainable: Allahabad HC

General Trading Company Vs State of U.P. (Allahabad High Court) In a significant ruling for proprietorship firms, the Allahabad High Court has declared that Goods and Services Tax (GST) proceedings initiated against a deceased proprietor are not sustainable. The court, in the case of General Trading Company vs. State of U.P. and Others, allowed a writ petition filed by the son and legal heir of the late proprietor, setting aside a tax liability imposed on the firm. This decision aligns with the principle that legal proceedings cannot be conducted against an individual who has passed away, part...