M/S Jai Maa Durga And Co.,Through Legal Heir Namely Santosh Kumar vs. Principal Commissioner, Central Goods And Service Tax And Central Excise

Held

The Court held that orders passed against a dead person are a nullity. The Court found that the proprietor, Late Deen Dayal Singh, had died prior to the passing of the impugned orders. The petitioner, as the legal representative, had also informed the department of the proprietor's death and sought cancellation of GST registration, submitting the death certificate. The appellate authority had also acknowledged the fact of death. Therefore, the impugned orders dated 05.12.2023 and 25.08.2025 were quashed and set aside. The Court, however, granted liberty to the respondents to take such steps as they may be advised, in accordance with law, to pursue their claims against the petitioner as the legal representative of the deceased proprietor. The ratio is that any proceeding or order initiated or passed against a deceased individual without proper substitution or impleadment of legal heirs is void ab initio.

Facts

The petitioner, M/s Jai Maa Durga & Co., represented by its legal heir Santosh Kumar, challenged two orders: one dated 05.12.2023 by the original authority and another dated 25.08.2025 by the appellate authority. These orders were passed against the proprietorship firm after its proprietor, Late Deen Dayal Singh, had died on 17.01.2019. The petitioner contended that the respondents were aware of the proprietor's death, evidenced by documents submitted with the GST registration cancellation application on 23.09.2021, which included the death certificate. The appellate authority's order also acknowledged the fact of death and its communication to the department.

Key Issues

1. Whether orders passed against a deceased proprietor under the Goods and Services Tax (GST) regime are null and void, particularly when the authorities were aware of the death? This issue turns on the principles of natural justice and the validity of proceedings against a dead person. The petitioner argued that orders passed against a dead person are a nullity and relied on the High Court's judgment in M/s. S.B. Enterprises vs. Directorate General of GST Intelligence & anr. (W.P.(T) No. 3862 of 2026). The respondents did not record any specific arguments against this contention.