$~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010461802026 + W.P.(C) 14192/2026 and CM APPL. 66504/2026 SMT NAAZMA BEGUM .....Petitioner Through: Mr. P.C. Patnaik, Mr. Dilip Kumar Nayak and Mr. Hemant Mishra, Advs. versus GOVERNMENT OF NCT OF DELHI & ORS. .....Respondents Through: Mr. Sumit K. Batra and Ms. Priyanka Jindal, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR O R D E R % 25.09.2026 1. It is undisputed that Mohd. Yunas died on 08.12.2023. However, the Show Cause Notice (‘SCN’) dated 20.08.2025 was issued in his name, nearly two years after his death. 2 His widow, vide reply dated 01.12.2025, specifically brought the aforesaid fact to the notice of the Adjudicating Authority. Despite the same, the proceedings against the dead person were continued and the order dated 15.12.2025 came to be passed pursuant to the aforesaid SCN. 3. A Show Cause Notice issued to a person who had already died cannot sustain proceedings against the deceased. Section 93 of the Central Goods and Services Tax Act, 2017 (‘CGST Act’) does not dispense with the requirement of proceeding against the person upon whom liability may lawfully devolve thereunder. 4. Consequently, the SCN dated 20.08.2025 and the Order dated This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 05/10/2026 at 11:28:47 15.12.2025 are set aside. 5. It is clarified that this order shall not preclude the Respondents from initiating proceedings against the legal representative or any other person, if permissible, in accordance with the CGST Act. All rights and contentions in that regard are left open. ANIL KSHETARPAL, J. BHARAT PARASHAR, J. SEPTEMBER 25, 2026/sp/ad This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 05/10/2026 at 11:28:47