128 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** CWP-20584-2026 (O&M) Date of Decision:10.07.2026 BAHADUR SINGH SINCE DECEASED THROUGH HIS LR ....PETITIONER(S) VERSUS STATE OF PUNJAB AND OTHERS ….RESPONDENT(S) CORAM:- HON'BLE THE ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE ROHIT KAPOOR Present: Mr. Piyush Bansal, Advocate for the petitioner. Mr. Saurabh Kapoor, Addl., AG, Punjab. ***** ASHWANI KUMAR MISHRA, A.C.J. (Oral) 1. The short ground on which the notice and the order-in- original are assailed is that they were issued to a 'dead person'. 2. Reliance is placed upon a Division Bench judgment of this Court passed in CWP No.5041 of 2025 titled Anil Kumar (since deceased) through his LRs vs. State of Punjab and others, decided on 21.02.2025, to state that in such circumstances, the order impugned was quashed, with liberty reserved to the respondent to pass fresh orders in accordance with law. 3. Served with an advance copy of the petition, learned counsel for the revenue does not dispute the fact that the proceedings herein have been initiated against a 'dead person'. 4. Following the law laid down in Anil Kumar (supra), and for the reason that proceedings against a dead person could not have been initiated and, at best, the liability could have been fastened upon the legal RAHUL JOSHI 2026.07.14 14:56 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD CWP-20584-2026 (O&M) 2 heirs in view of Section 93 of the PGST Act, 2017, the Department was expected to have issued a notice to the legal heir(s) of the deceased. 5. In that view of the matter, the instant writ petition is allowed. The impugned Show Cause Notice dated 21.12.2023 and all consequential proceedings arising therefrom are hereby quashed. 6. Liberty stands reserved to the respondents to proceed afresh in accordance with law. 7. All pending miscellaneous applications, if any, shall also stand disposed of. [ASHWANI KUMAR MISHRA] ACTING CHIEF JUSTICE [ROHIT KAPOOR] JUDGE JULY 10, 2026 Rahul Joshi 1. Whether Speaking/reasoned Yes/No 2. Whether Reportable Yes/No RAHUL JOSHI 2026.07.14 14:56 I attest to the accuracy and integrity of this document Punjab & Haryana High Court, CHD