$~38 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010087542025 + W.P.(C) 2306/2025, CM APPL. 10944/2025 SMT SHIVANI JAIN WIFE OF LATE SH VIKRAM KUMAR JAIN PROPRIETOR OF GRACE INTERNATIONAL .....Petitioner Through: Mr. Sahil Sharma, Mr. Pulkit Verma, and Mr. Saket Jain, Advs. versus SUPERINTENDENT RANGE 53 NARAINA DIVISION DELHI SOUTH COMMISSIONERATE CENTRAL GST & ANR. .....Respondents Through: Mr. Anurag Ojha, SSC with Mr. Dipak Raj and Mr. Aditya Chaudhary, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE BHARAT PARASHAR O R D E R % 05.10.2026 1. Admittedly, the Show Cause Notice [„SCN‟] was issued in the name of the proprietorship firm through its proprietor, Vikram Kumar Jain, who had already passed away. Despite being informed of the demise of the proprietor, the officer proceeded to pass the Impugned Order dated 22.01.2025 against the deceased. 2. At this stage, learned counsel representing the Petitioner submits that the Respondents ought not to be granted liberty to issue a fresh SCN to the legal representatives. 3. This Court is of the view that the aforesaid issue does not require adjudication at this stage, as and when a fresh SCN is issued, 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 08/10/2026 at 12:19:19 the Petitioner shall have liberty to raise all objections available in law, including an objection to the issuance of such SCN. 4. Consequently, the SCN dated 25.08.2024 and the Impugned Order dated 22.01.2025 are set aside, with liberty to the Respondents to proceed in accordance with law. 5. In view of the above, the present Writ Petition, along with the pending application(s), is disposed of. ANIL KSHETARPAL, J. BHARAT PARASHAR, J. OCTOBER 05, 2026/sp/pal 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 08/10/2026 at 12:19:19