M/S S. B. Enterprises, Through Its Authorized Representative Monty Kumar vs. Directorate General Of GST Intelligence (Dggi), Jamshedpur
Held
The Court quashed and set aside the impugned orders, finding them to have been passed against a deceased person. However, it granted liberty to the respondents to pursue their claims against the current petitioner in accordance with law.
Facts
M/s S.B. Enterprises challenged assessment orders issued against its former proprietor, Shibu Prasad Das, who had passed away before the orders were issued. The High Court had previously dealt with an identical matter involving the same petitioner.
Key Issues
The key legal issue was the validity of orders passed against an individual who had already expired prior to the issuance of those orders.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P. (T) No. 265 of 2025 M/s S.B. Enterprises, Deoghar, through its Authorized Representative, Monty Kumar, S/o Late Shibu Prasad Das, R/o Dasdih, P.O.-Sirsa, P.S.-Pathral, District-Deoghar
….. Petitioner
Versus
Directorate General of GST Intelligence (DGGI), Jamshedpur
Commissioner of State Tax, Jharkhand Goods and Service Tax, Ranchi
Deputy Commissioner of State Tax, Jharkhand Goods and Service Tax, Deoghar Circle, Deoghar
Assistant Commissioner, Central GST & Central Excise Division, Deoghar
Assistant Commissioner of State Tax, Jharkhand Goods and Service Tax, Deoghar Circle, Deoghar
State Tax Officer, Jharkhand Goods and Service Tax, Deoghar Circle, Deoghar
….. Respondents
-----
CORAM
HON’BLE THE CHIEF JUSTICE
HON’BLE MR. JUSTICE RAJESH SHANKAR
----- For the Petitioner: Mr. Vikash Pandey, Advocate For the Respondents: Mr. P.A.S. Pati, Advocate
Ms. Vaishnavi Kaushik, Advocate
-----
03/15.09.2026
Heard learned counse
The judgment continues below.
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