2026 (8) TMI 403

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....sistant Government Pleader Ms. Tanushree Shrimal for the respondent - State. 2. By way of the present petition, the petitioner herein has prayed for the following reliefs: "09. In view of the aforesaid premises, the Petitioner humbly pray that: A. Your Lordships may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other writ, order or direction quashing and setting aside the impugned notice dated 26.06.2025 (Annexure F) issued against the deceased taxpayer since the same is without jurisdiction and a nullity in law; B. Your Lordships may be pleased to issue a writ of mandamus or a writ in the nature of mandamus or any other writ, order or direction quashing and setting aside the....

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....he petitioner being a housewife, was unable to locate the records of the business undertaken by the deceased husband. Upon death of the proprietor and subsequent to the cancellation of registration, issued pre-show cause notice intimation under Section 74(5) of the Gujarat Goods and Services Tax Act, 2017 (for short, "the GGST Act") dated 24.06.2025 in the name of the proprietor in FORM DRC-01A, intimating proposed tax liability of Rs.21,49,414/- along with interest and penalty for the tax period Financial Year 2018-19. Since the intimation was issued after the death of the taxpayer, the present petitioner was not aware of the same and was unable to respond to the said intimation. The respondent authority thereafter, issued the impugned not....

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....ith tax" to determine the due from such person by passing an order. It is further submitted that the definition of "person" under Section 2(84) of the GGST Act, 2017, which includes an individual (in the case of a proprietorship concern) and not the legal heirs of such individual. 4.1. In the facts of the present case, the proprietor tax payer passed away on 29.07.2020, whereas the impugned notice was issued only on 26.06.2025, and the impugned order was passed only on 04.12.2025. Further nil dues were determined at the time of cancellation of the registration of the deceased proprietor. It is submitted that in view of the above, neither the notice under Section 74(1) of the GGST Act nor order under Section 74(9) of the GGST Act can be i....