HC Rulings on GST Notices Issued to Deceased Individuals

Various High Courts across India have consistently held that issuing a GST notice to a deceased individual is legally invalid and a violation of the principles of natural justice. These rulings affirm that proceedings cannot be initiated or continued against a person who is no longer alive. Courts have emphasized that upon being informed of a taxpayer's death, the GST department is obligated to substitute the legal heirs on record and issue fresh notices to them. A notice sent to a deceased person is considered a nullity from the outset and cannot be corrected as a mere procedural error. These judgments provide a crucial safeguard for the legal representatives of deceased taxpayers, ensuring that they are given a proper opportunity to respond to any tax demands and participate in the proceedings, thereby upholding the due process of law.