2025 (5) TMI 299

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....oprietorship firm run under the name and style of M/S General Trading Company. The entity was registered under the GST Act. The said Prabha Devi died on 16.03.2019. Proceedings under the GST Act were taken out against the said proprietorship firm on 26.09.2023 for 2017-18, on 22.12.2023 for 2018-19 and on 14.05.2024 for 2019-20. Admittedly the said proceedings were taken out against a dead person ....

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....ion Bench of this Court while examining with the consequences of the death of a proprietor of a proprietorship firm and proceedings taken out under the GST Act against legal heirs of the said proprietorship firm this Court in Writ Tax No. 2456 of 2024 (M/S Upmanyu Kattha Industries Vs State of U.P. and another) has held: "7. Undisputed facts are that the petitioner-firm is a proprietorship firm ....