Jai Maa Durga & Co. Vs Principal Commissioner (Jharkhand High Court)
Summary: The Jharkhand High Court considered a writ petition filed by M/s Jai Maa Durga & Co., a proprietorship concern founded by Late Deen Dayal Singh, through his legal heir Santosh Kumar. The petitioner challenged orders dated 05.12.2023 and 25.08.2025 passed by the original and appellate authorities respectively, concerning the proprietary concern, even though the proprietor had died on 17.01.2019.
The petitioner contended that the respondents were aware of the proprietor’s death, relying upon documents annexed with the writ petition. It was also pointed out that the petitioner, as legal representative of Late Deen Dayal Singh, had applied for cancellation of the GST registration on 23.09.2021 and had submitted the death certificate along with that application.
The petitioner relied upon the Jharkhand High Court’s judgment and order dated 11.06.2026 in W.P.(T) No. 3862 of 2026, M/s S.B. Enterprises vs. Directorate General of GST Intelligence & anr., where, in similar circumstances, orders made against a deceased proprietor had been quashed and set aside, while leaving it open to the respondents to take appropriate steps in accordance with law against the legal representative.
The High Court noted that the original order had been passed on 05.12.2023 and upheld by the appellate authority on 25.08.2025. Importantly, the appellate authority had accepted both the fact of death and its communication to the department. The Court further noted the petitioner’s application dated 23.09.2021 for cancellation of GST registration and the accompanying death certificate.
