HC quashes GST notice issued in the name of a dead person

Kakali Saha, Legal Heir of the predeceased Ashok Saha Vs State of West Bengal (Calcutta High Court)

By this writ petition, petitioner has challenged the impugned notice dated 3rd August, 2022 being Annexure P-9 to the writ petition, under Section 74 of the WBGST Act relating to the financial year 2017-18, the ground that the same has been issued in the name of a dead person and this fact was already brought to the notice of the WBGST Authority concerned even prior to the issuance of the impugned notice.

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