Smt. Gulabben Gopaldas Jamvecha Vs State of Gujarat
Date: June 22, 2026
Court: High Court
Bench: Gujarat
Type: Special Civil Application
Judge(s)/Member(s): A.S. SUPEHIA, VAIBHAVI D. NANAVATI
Subject Matter
GST Demands and Proceedings Initiated Against Deceased Proprietor Are Quashed.
Summary
The writ petition is allowed , and the impugned show-cause notice, order, and subsequent recovery actions, including the freezing of bank accounts, are quashed and set aside . The Court found that the proceedings were initiated against a deceased per…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. In view of the peculiar set of facts, we are passing the present order in the interest of justice and to address the issue raised in the present writ petition. 2. The petitioner is a senior citizen aged about 72 years roped in the recovery proceedings by the respondent-Department. She is a widow of late shri Gopaldas Jaisukhlal Jamvecha i.e.…