GST DAILY – 434 : Order to be set aside as the assessment was made against a deceased person: HC

22/11/202522/11/2025byCA Pradeep Modi

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THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Upmanyu Kattha Industries V/s State of U.P., decided on 9-1-2025

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👉 Issue:-

✔️ Can assessment order could be made against a deceased person?

👉 The Hon’ble High Court Judgement:-

✔️ Where proprietor of assessee-firm died on 25-12-2023 GST registration of firm was cancelled on 16-2-2024 with effect from 31-1-2024, notice issued on 12-2-2024 followed by reminders, ex parte assessment done under section 74 on 20-9-2024, assessment made against a dead person, impugned order was to be set aside.

Section 74 of Central Goods and Services Tax Act, 2017

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