BHAGWAN DASS SINCE DECEASED THROUGH ITS LEGAL HEIR vs STATE OF HARYANA AND ANR

Bieeetirs Farka ee -PHHC: ae 2026:PHHC:080258-DB Saat Saeed: IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH 147 CWP-15996-2026 Date of Decision: 21.05.2026 BHAGWAN DASS (SINCE DECEASED) THROUGH ITS LEGAL HEIR ..... Petitioner Versus STATE OF HARYANA AND ANOTHER ... Respondents CORAM: HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Present: Mr. Nikhil Goyal, Advocate for the petitioner. Mr. Sourabh Goel, Addl. A. G. Haryana. se kok 2k ok DEEPAK SIBAL, J. (Oral M/s Mahalaxmi Construction Company, a sole proprietorship concer, was issued a show cause notice dated 23.09.2025 (Annexure P-5) under Section 73 of the CGST/HGST Act, 2017, followed by an adjudication order dated 18.12.2025, (Annexure P-9). 2. The aforesaid show cause notice as well as the adjudication order are under challenge through the present petition on the ground that before their issuance/passing the sole proprietor of M/s Mahalaxmi Construction Company, namely Bhagwan Dass had expired on 08.07.2021. 3. Learned State counsel does not dispute the afore fact. 4. In the light of the above, the impugned proceedings initiated against a deceased person are not sustainable in law and therefore, are s