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of <h1>Case Remitted for Fresh Orders on Show Cause Notice Under CGST Act, 2017; Posthumous GST Registration Issue Raised</h1> <h3>Anil Kumar (since deceased) through his LRs Versus State of Punjab and others</h3> The HC remitted the case involving a show cause notice under the CGST Act, 2017, to the competent authority for fresh orders. The issue arose from ... Challenge to impugned SCN issued u/s 73 of CGST Act, 2017 - certain discrepancies were noticed in the return filed - HELD THAT:- The petition is disposed of. This Court is sanguine that the competent authority shall re-visit the matter in issue in the right earnest, and pass a comprehensive order assigning reasons in support thereof. The Punjab and Haryana High Court addressed a case involving a show cause notice issued under the CGST Act, 2017, regarding discrepancies in a return filed by a deceased individual, resulting in a liability. The petitioner argued that proceedings against the deceased were void as the GST registration was canceled posthumously. The Court, upon hearing both parties, decided to remit the matter to the competent authority for fresh orders in accordance with the law, without expressing any opinion on the case's merits.
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