Recovery Proceedings Against Legal Heirs of Sole Proprietors: Invalidity of Demand Notices Issued Against Deceased Exporters

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... MI 334 - DELHI HIGH COURT INTRODUCTION This case deals with the recovery of drawback benefit availed by an exporter along with applicable interest and penalty. The core legal question is whether a demand notice can be issued against a deceased person and if recovery proceedings can continue against their legal heirs. ARGUMENTS PRESENTED The petitioner, wife of the deceased exporter, argued that th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r recovering erroneously availed drawback. Issuing notice to a dead person is a fundamental jurisdictional error, rendering the subsequent proceedings invalid. The court relied on its earlier decisions in Savita Kapila [ 2020 (7) TMI 441 - DELHI HIGH COURT] , which held that a notice issued against a deceased person is null and void unless the legal representative submits to the jurisdiction witho .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t the deceased exporter. DOCTRINAL ANALYSIS This case reaffirms the legal principle that a demand notice or show cause notice issued against a deceased person is fundamentally flawed and invalid, as it lacks the jurisdictional basis to initiate proceedings. The court emphasized that issuing notice to the correct person is not merely a procedural requirement but a condition precedent for acquiring .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X