The problem is the way how you deal with the ImagePlus: in the last line, you try to create a new ImagePlus, but there is no chance that this contains any information of your loaded image.
GaussianBlur processes an ImageProcessor that you'll get via the ImagePlus#getProcessor() method. If you look at the API documentation, you'll also see that blur(ImageProcessor,double) is deprecated in favor of one of the other methods: you might want to use blurGaussian(ImageProcessor, double, double, double)here.
This code would work:
importClass(Packages.ij.plugin.filter.GaussianBlur);
var imp = IJ.openImage("http://imagej.nih.gov/ij/images/clown.jpg");
IJ.run(imp, "8-bit", "");
var ip = imp.getProcessor();
var gs = new GaussianBlur();
gs.blurGaussian(ip,20,20,0.01);
imp.show();
however it uses the low level way of interfering with the GaussianBlur class. To make your life easy, you can also record the javascript command in the GUI via Plugins > Macros > Record... and then choosing Record: Javascript before performing the Gaussian blur via Process > Filters > Gaussian Blur.... This would make your code much shorter:
var imp = IJ.openImage("http://imagej.nih.gov/ij/images/clown.jpg");
IJ.run(imp, "8-bit", "");
IJ.run(imp, "Gaussian Blur...", "sigma=20");
imp.show();
For general help with Javascript scripting in ImageJ, see these two links to the Fiji wiki.
Edit: Starting from ImageJ 1.47n5, ImageProcessor has a new method blurGaussian(double sigma), shortening the above (low level) code to:
var imp = IJ.openImage("http://imagej.nih.gov/ij/images/clown.jpg");
IJ.run(imp, "8-bit", "");
imp.getProcessor().blurGaussian(20);
imp.show();