Issue: Whether a demand under Section 73 of the CGST Act can be determined in the name of a deceased person, and whether Section 93 empowers the Department to issue SCN and pass orders directly against the deceased.

Held: The Court observed that Section 93 CGST Act only governs recovery of tax dues from the estate/legal heirs of the deceased but does not authorize adjudication of liability in the name of a dead person. Proper adjudication must be carried out by issuing show cause notice to the legal representative, affording them an opportunity of hearing.

In the present case, the SCN, reminders, and final order were all issued in the name of the deceased, which is impermissible in law. Consequently, the impugned order dated 30.04.2024 was quashed and set aside as being unsustainable.

However, liberty was reserved to the Department to initiate fresh proceedings in accordance with law by issuing notice to the legal representatives.

Case Name: M/s VENUS TRADING CO. v. STATE OF U.P & ORS. dated 26.08.2025

To read the complete judgment 2025 Taxo.online 2075