Smt. Gulabben Gopaldas Jamvecha Vs State of Gujarat (Gujarat High Court)
Material Facts
The petitioner, a 72-year-old senior citizen and widow of late Shri Gopaldas Jaisukhlal Jamvecha, challenged GST recovery proceedings initiated by the respondent authorities. The deceased taxpayer was the proprietor of M/s. Patel Timbers.
Pursuant to the taxpayer’s application for cancellation of GST registration, the authorities passed an order dated 06.05.2019 cancelling the registration with effect from 31.03.2019. The order recorded the amount payable on cancellation as “0”. The taxpayer died on 01.08.2019.
Approximately four years later, the respondents issued Form GST DRC-01 raising an outstanding demand of ₹5,94,928. Thereafter, on 19.12.2023, an order under Section 73 of the State GST Act, 2017 was passed in Form GST DRC-01 imposing tax aggregating to ₹6,06,026, followed by Form GST DRC-07 dated 19.12.2023.
The petitioner asserted that the notices and orders had been issued in the name of a deceased person.
Procedural History
After the impugned orders, the petitioner was informed by telephone that payment under the Amnesty Scheme would result in waiver of the balance demand. The petitioner thereafter submitted representations dated 03.04.2025 and 12.12.2025 requesting cancellation of the Form GST DRC-07 order.
By communication dated 25.05.2026, the State Tax Officer informed the petitioner that the demand of ₹5,75,814 could not be cancelled. The petitioner then filed the present writ petition.
