In the case of Satendra Kumar vs. State of U.P. (Writ Tax No. 1728 of 2025), the Allahabad High Court ruled that any GST notice or adjudication order issued in the name of a deceased person is void. The petitioner, son of Late Mr. Surendra Kumar (proprietor of M/s. S.K. Industry), challenged the proceedings after GST authorities issued a show cause notice and passed an ex parte order post his father's death. The Court noted that Mr. Kumar had passed away in 2021 and the GST registration had been cancelled in 2022, yet proceedings were initiated without involving legal heirs. Citing Section 93 of the CGST Act and relying on Amit Kumar Sethia vs. State of U.P., the Court held that such actions violate principles of natural justice and are void ab initio, especially when legal heirs are not substituted in the process.

The Government has launched the official website of the Goods and Services Tax Appellate Tribunal (GSTAT) at gstat.gov.in. Established under Section 109 of the CGST Act, GSTAT will handle appeals against orders under Sections 107 & 108 and adjudicate anti-profiteering cases under Section 171.

The Tribunal has a Principal Bench in New Delhi and 31 State Benches, with sittings in 44 locations nationwide. Headed by a President (Supreme Court Judge or Chief Justice of a High Court), each bench includes Judicial and Technical Members representing both the Centre and the States.

A 20-year-old Mumbai collegian was shocked to receive a GST notice over ₹35 crore in bogus transactions linked to a firm fraudulently registered in her name. Investigations revealed the firm was involved in fake billing and ITC claims, using forged documents to impersonate the girl as the proprietor.

Authorities suspect identity theft and are probing the misuse of personal data to register shell firms. This incident underscores rising financial fraud targeting unsuspecting individuals. Citizens are urged to stay alert and protect personal information against misuse.