Case Details: P. B. Sethi Plastics vs. State of U.P. [2026] 183 taxmann.com 402 (Allahabad)
Judiciary and Counsel Details
- Vikas Budhwar, J.
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Pooja Talwar for the Petitioner.
Facts of the Case
The sole proprietor of a firm died on July 2020 and Post his death, the legal heirs of the deceased applied for the cancellation of the firm’s registration and the same was cancelled in October 2020. However, the department issued a show cause notice under Section 73 in 2023 and later passed an adjudication order in the name of the deceased proprietor. Aggrieved by the order, the legal heir preferred an appeal to the appropriate authority. However, the appeal was rejected on the ground that it was barred by limitation. The legal heir filed a writ petition to the Allahabad High Court against the rejection of the appeal by the authority.
High Court Held
The High Court held that proceedings initiated and concluded against a dead person are void ab initio since Section 93 only deals with the liability of legal representatives and does not authorise determination against a deceased person without issuing notice to the legal heir. Accordingly, both the adjudication order and the appellate order were set aside with liberty to the department to proceed afresh in accordance with law.
List of Cases Referred to
- Amit Kumar Sethia v. State of U.P. [2025] 173 taxmann.com 370 (Allahabad) (para 6).
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