Harsh Goel (Legal Heir Of Lt. Sh. Pushkar Goel Proprietor Of M/S. Nand Plastics Industries) vs. GST Officer /Avato, Ward 63, Zone 6, Delhi & Anr.
Original PDF →Facts
The petitioner, Mr. Harsh Goel, son of the deceased Mr. Pushkar Goel, proprietor of M/s. Nand Plastics Industries, challenged an order dated April 19, 2024, confirming a GST demand of Rs. 10,83,044/-. The petitioner's grievance was that the Show Cause Notice (SCN) was issued on December 2, 2023, after Mr. Pushkar Goel had passed away on April 21, 2021. The impugned order was also passed after his death. The petitioner sought quashing of the SCN and the consequent order solely on the ground that they were issued to a deceased person. The GST Officer/AVATO, Ward 63, Zone 6, Delhi, and another respondent were the parties against whom the petition was filed.
Held
The Court held that it is a settled position in law that no Show Cause Notice (SCN) can be issued to a person who has passed away. The Court referred to its own recent decision in W.P.(C) 1772/20 titled Pawan Kumar (Deceased) vs. Commissioner Of Dgst & Anr., which dealt with similar facts. In that case, the Court had quashed the SCN and the order because the SCN was issued to a deceased petitioner. Applying this precedent, the Delhi High Court quashed the impugned order dated April 19, 2024, and the impugned SCN dated December 2, 2023, on the ground that they were issued to a deceased person. However, the Court permitted the Department to proceed against the estate of the deceased proprietor, Mr. Pushkar Goel, if permissible in law, referencing Section 93(1)(b) and other relevant provisions of the Central Goods and Services Tax Act, 2017. No issue was expressly left undecided.
Key Issues
1. Whether a Show Cause Notice (SCN) issued to a deceased person is legally tenable, and consequently, whether the order passed pursuant to such SCN is valid, particularly in light of Section 93(1)(b) of the Central Goods and Services Tax Act, 2017? Petitioner's contention: The petitioner argued that the SCN could not have been served upon Mr. Pushkar Goel as he had already passed away prior to the issuance of the SCN. Therefore, on this sole ground, the SCN and the subsequent order should be quashed. The petitioner relied on the principle that legal proceedings cannot be initiated against a deceased individual without proper legal representation or substitution. Revenue's contention: The learned counsel for the Department did not dispute the fact that the impugned order was passed after the death of Mr. Pushkar Goel. The judgment does not record any specific argument from the revenue regarding the tenability of the SCN issued to a deceased person.
Sections Cited
Section 93(1)(b)
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2025
This hearing has been done through hybrid mode.
The present petition has been filed, inter alia, challenging the impugned Order dated 19th April, 2024 whereby a demand of Rs. 10,83,044/- has been confirmed against one Mr. Pushkar Goel, who was the proprietor of M/s. Nand Plastics Industries (GSTIN 07AEGPG1991N1Z4).
This petition has been filed by Mr. Harsh Goel, son of Mr. Pushkar Goel who is stated to have passed away on 21st April, 2021. 4. The Petitioner is aggrieved by the fact that the Show Cause Notice has been issued on 2nd December, 2023 (hereinafter “impugned SCN”) i.e., after the death of Mr. Pushkar Goel. Thereafter, the impugned order has also been passed This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 19/11/2025 at 14:45:31
W.P.(C) 1087/2025 on 19th April, 2024. 5. On behalf of the Petitioner it is submitted that the impugned SCN could not have been served upon a person who has already passed away as on the date of the SCN. On this sole ground, the quashing of the same is sought.
The ld. Counsel for the Department does not dispute the fact that the impugned order was passed after the death of Mr. Pushkar Goel.
Heard. It is the settled position in law that no SCN can be issued to a person who has passed away. This Court, recently, in W.P.(C) 1772/202 titled Pawan Kumar (Deceased) vs. Commissioner Of Dgst & Anr. with similar facts, has quashed the show cause notice and order challenged therein on the ground that the same was issued upon a deceased person. The relevant portion of the order dated 13th November, 2025 in the said case reads as under:
“3. The Petitioner - Mr. Pawan Kumar who is stated to have passed away on 9th November, 2020, is represented before the Court through his son as the Legal Representative. The case of the Petitioner is that the Show Cause Notice was issued on 02nd September, 2021. However, the Petitioner who was the proprietor of the concerned firm had passed away prior to issuance of the same. Thereafter, the impugned order dated 27th December, 2021 was passed retrospectively cancelling the GST registration from 28th December, 2018. 4. In the opinion of the Court, since the Show Cause Notice is itself dated subsequent to the date of the demise of the Petitioner and was issued in the name of the deceased Petitioner, the Show Cause Notice itself would not be tenable in law on this ground alone.”
Accordingly, the impugned order and impugned SCN are quashed. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 19/11/2025 at 14:45:31
W.P.(C) 1087/2025 9. However, the Department may, after taking into consideration the demands, proceed against the estate of the deceased proprietor i.e., Mr. Pushkar Goel, if so permissible in law as per Section 93(1)(b) and other provisions of the Central Goods and Services Tax Act, 2017. 10. The present petition is disposed of in the above terms. Pending applications, if any, are also disposed of.
PRATHIBA M. SINGH, J. SHAIL JAIN, J. NOVEMBER 17, 2025/kp/msh This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 19/11/2025 at 14:45:31
Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.