Jharkand HC says GST order against a dead proprietor is null

Jai Maa Durga & Co.'s proprietor died in January 2019, but the GST adjudication order was passed against the proprietary concern in December 2023 and upheld on appeal in August 2025. 

The High Court quashed both orders, holding that an order made against a dead person is a nullity, while leaving the Department free to proceed against the legal representative in accordance with law.