Section 122 CGST Act

Death Is Not a Bar: Delhi High Court Holds Section 93 CGST Act Permits GST Penalty Proceedings to Be Commenced Against a Legal Representative After the Taxpayer's Death

More than three years after her husband died, the GST Department issued his widow a Show Cause Notice proposing a penalty for his alleged acts. She argued Section 93 of the CGST Act only lets proceedings already begun in a taxpayer's lifetime continue after death — not begin afresh. The Delhi High Court disagreed, upheld the provision against an Article 14 challenge, and ordered the Department to explain what it is still doing with ₹15.4 lakh in seized cash.