GST authorities unaware of Death of Assessee as Heir Continued to File Returns in Deceased’s Name: Gauhati HC order Fresh Proceedings against Legal Rep [Read Order]
Under Section 93 of the GST Act, the legal representatives of the deceased remain liable for dues. The Court noted that had the death been duly intimated, the department would have proceeded against the heir rather than the deceased
The Gauhati High Court has quashed a GST (Goods and Services Tax) demand order issued in the name of a deceased assessee, holding that proceedings against a dead person are a nullity in law. At the same time, the Court permitted the tax authorities to initiate fresh proceedings against the legal heir in terms of Section 93 of the Central Goods and Services Tax Act, 2017.
The fact is that the petitioner’s father, a registered GST assessee, passed away on 17 September 2021. Despite this, the GST authorities, unaware of the death, issued a show cause notice on 28 May 2024 for the tax period April 2019 - March 2020 under Section 73(1) of the CGST Act, 2017.
After receipt of the notice, the petitioner informed the authorities about the death and also sought time on 1 March 2024 to submit a reply. However, no response was filed, leading to the passing of an order dated 29 August 2024, imposing ₹39,82,924 as outstanding tax, interest, and penalty in the name of the deceased.
Aggrieved, the petitioner approached the Gauhati High Court by filing the present writ petition on 22 July 2025 challenging the legality of proceedings initiated against a dead person.
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Despite his death, returns continued to be filed in his name by the petitioner, who is the legal representative, which left the GST authorities unaware of his demise.
When the matter reached the High Court through a writ petition filed by Borgohain’s daughter, Justice Sanjay Kumar Medhi observed that once an assessee has died, any proceedings initiated in his name are void.
However, under Section 93 of the GST Act, the legal representatives of the deceased remain liable for dues. The Court noted that had the death been duly intimated, the department would have proceeded against the heir rather than the deceased.
The Court recorded that the petitioner herself had continued filing GST returns on behalf of the deceased, which misled the authorities into believing that the assessee was still alive. In these circumstances, the Court quashed both the show-cause notice dated May 28, 2024, and the order dated August 29, 2024, but clarified that the tax department is at liberty to issue fresh proceedings against the legal heir.
The bench further directed that the period from May 28, 2024, until the certified copy of the present order is served on the authorities would be excluded from limitation calculations under Section 73.
Accordingly, the writ petition was disposed of allowing GST authorities to proceed afresh against the legal representative, after granting due opportunity of hearing.
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