High Court of Calcutta27 August 2026

Gita Rani Pan v. Union of India

For assessee

W.P.A. NO. 10402 OF 2025

The ruling in brief

Where a notice and subsequent recovery order were issued in name of deceased sole-proprietor for fraud-related tax demands after death, such proceedings were void ab initio since SCN must be directed to legal representatives under legal-heir liability scheme, making determination against a non-existent person impermissible and vitiating demand and recovery actions based on such notice

Provisions considered

Section 74, read with Section 93 of Central Goods and Services Tax Act, 2017/West Bengal Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

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Shivtara Developers v. State of Uttarakhand

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Delhi High Court29 Sept 2026

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Gita Rani Pan v. Union of India

The ruling in brief

Provisions considered

Gita Rani Pan v. Union of India

The ruling in brief

Provisions considered

Read the full analysis

Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

Jaiwanti v. Union of India

Shivtara Developers v. State of Uttarakhand

Read the full analysis