2024 (7) TMI 1161

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..... er on 7th February, 2024. The order passed by the Proper Officer under Section 74 (9) of the said Act dated 13th March, 2024, which had been passed subsequent to the demise of the registered taxpayer, is unenforceable and has to be declared as such. The order passed by the Proper Officer on 13th March, 2024 stands set aside - petition disposed off.
RAJA BASU CHOWDHURY, J. For the Petitioner : Mr. Bharat Raichandani Ms. Sweta Mukherjee Ms. Tanima Nandy. For the State : Mr. Anirban Ray Md. T.M. Siddiqui Mr. Tanoy Chakraborty Mr. Saptak Sanyal. 1. The present writ petition has been filed, inter alia, challenging the order passed under Section 74 (9) of the West Bengal GST/CGST Act, 2017 (hereinafter referred to as 'the said Act') dated .....

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..... xpayer was not only issued a show cause notice but was afforded adequate opportunity of hearing. The registered taxpayer had responded to the show cause notice. 8. Unfortunately on the date of offering personal hearing, since, the registered taxpayer or his representative did not turn up the proceeding was closed and an adjudication order was passed. 9. No intimation as regards the factum of death of the registered taxpayer was made to the Proper Officer. As such there is no irregularity in the order passed by the Proper Officer. The proper officer in absence of any intimation had proceeded with the adjudication. In any event the petitioner has an alternative remedy and is entitled to challenge the aforesaid order by way of an appeal. Thi .....

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..... sed by the Proper Officer under Section 74 (9) of the said Act dated 13th March, 2024, which had been passed subsequent to the demise of the registered taxpayer, is unenforceable and has to be declared as such. 14. At the same time, it cannot be lost sight of that the writ petitioner claims to be the legal heir of the registered taxpayer. Law recognizes the right of the proper officer to proceed against the legal heirs of the registered taxpayer. Although, Mr. Raichandani, learned Advocate appearing on behalf of the petitioner has sought for a liberty to rerespond to the show cause notice, I am of the view that justice would be sub-served if the legal representative of the registered taxpayer is permitted an opportunity of hearing by the P .....

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