9911796707
TMI Blog2023 (11) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... ication was made by the department on registered address and registered e-mail - the department was required to serve notice upon the petitioner being the legal representative of the deceased before proceeding in the matter. The impugned order nowhere records that notice issued by the department was served upon the petitioner being the legal representative of the deceased assessee. The impugned order dated 27.02.2023 is liable to be set aside and is, accordingly, set aside. The matter is remitted back to the Assistant Commissioner, Central Goods Service Tax, Division-I, Noida, for decision afresh after affording personnel hearing to the petitioner or to her representative considering the age of the petitioner, which is stated to be 79 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r a further penalty of Rs. 10,000/- has been imposed under Section 71(1)(c) of the Finance Act, 1994 read with Sections 142, 173, 174 of the Central Goods Service Tax Act, 2017. The impugned notice dated 26.03.2021 and the consequential order dated 27.02.2023 are being assailed on the ground that the notice was issued against the dead person inasmuch as the husband of the petitioner who was the sole proprietor of the firm M/s TSR Subramanian had expired on 26.02.2018 and the said fact was communicated to the Respondent No.4 vide letter dated 18.12.2020 annexing the death certificate in response to a letter dated 07.12.2020 issued by the Respondent No.4 in the name of the firm. Besides communicating the death of her husband, it was info ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the factum of the demise of Sri TSR Subramanian, the sole proprietor was duly communicated to the authorities and no notice was ever served upon the petitioner or any other legal representative of the deceased Sole Proprietor of the Assessee Firm. We have heard the respective counsel for the parties and have perused the record as also the impugned order dated 27.02.2023. We find that the Assistant Commissioner, Central Goods Service Tax, Division-I, Noida in the impugned order has taken note of the factum of the death of the husband of the petitioner. The impugned order also states that opportunity of personal hearing was accorded and dates were fixed but neither any authorized representative appeared nor any communication was rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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