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2024 (9) TMI 754 - HC - GSTIssuance of SCN and impugned order against the petitioner's wife, who is a dead person - seeking to grant an opportunity to the petitioner, who is the only legal heir of the deceased, to present his case before the respondent - HELD THAT - In the present case, it appears that the impugned order dated 07.02.2024 was passed by the respondent against a dead person, who was passed away on 21.11.2019. In such case, the impugned order is liable to be set aside. Further, since the petitioner is the only legal heir of the deceased, it is just and necessary to provide an opportunity to the petitioner to establish his case on merits. In such view of the matter, this Court is inclined to set aside the impugned order dated 07.02.2024 passed by the respondent. The impugned order dated 07.02.2024 is set aside and the matter is remanded to the respondent for fresh consideration on condition that the petitioner shall pay 10% of disputed tax amount to the respondent within a period of four weeks from today (02.09.2024) and the setting aside of the impugned order will take effect from the date of payment of the said amount - petition disposed off by way of remand.
Issues:
Challenging an impugned order passed against a deceased person, providing an opportunity to the legal heir to present the case, remanding the matter for fresh consideration, setting aside the impugned order, payment of disputed tax amount, filing reply to show cause notice, de-freezing bank account. Analysis: The writ petition challenges an impugned order dated 07.02.2024 passed by the respondent against a deceased person, who was the wife and proprietor of M/s.S.R.Steels. The petitioner, the only legal heir of the deceased, seeks to set aside the order and present the case before the respondent. The petitioner's counsel requests the court to grant an opportunity to establish the case and de-freeze the bank account. The Special Government Pleader for the respondent agrees with the submissions and requests the petitioner to file a reply to the show cause notice, subject to payment of 10% of the disputed tax amount. The High Court, after hearing both parties and examining the records, finds that the impugned order against a deceased person is untenable. Recognizing the petitioner as the only legal heir, the court deems it necessary to allow the petitioner to present the case on merits. Consequently, the court sets aside the impugned order and remands the matter to the respondent for fresh consideration. The court orders the petitioner to pay 10% of the disputed tax amount within four weeks and file a reply within two weeks of receiving the order. Furthermore, the court directs the respondent to issue a clear notice for a personal hearing after considering the petitioner's reply. The court emphasizes expeditious handling of the matter. As the impugned orders are set aside, the court lifts the attachment on the petitioner's bank account. The respondent is instructed to release the attachment and de-freeze the account upon proof of payment of 10% of the demand amount by the petitioner. In conclusion, the High Court disposes of the writ petition with the above directions, without imposing any costs. The connected miscellaneous petitions are also closed, bringing the matter to a resolution.
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