9911796707
TMI Blog2024 (9) TMI 1685X X X X Extracts X X X X X X X X Extracts X X X X ..... at Clause (a) only provides that if a business carried on by the person is continued by the legal representative or any other person after his death, such legal representative or other person, who continues, shall be liable to pay tax, interest or penalty, while Clause (b) provides that if the business carried on by the person is discontinued, whether before or after his death, his legal representative shall be liable to pay, out of the estate of the deceased, to the extent to which the estate is capable of meeting the charge, the tax, interest or penalty. Under the GST Act, in the case of original assessee being a dead person it may be necessary to make the assessment in the name of the legal heirs. The assessment in the name of the dead p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntity/person, the same stood rejected by placing reliance on Section 93(1) of the Central Goods and Service Tax Act, 2017, which reads as under: Section 93. Special provisions regarding liability to pay tax, interest or penalty in certain cases.- (1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016 (31 of 2016), where a person, liable to pay tax, interest or penalty under this Act, dies, then- (a) if a business carried on by the person is continued after his death by his legal representative or any other person, such legal representative or other person, shall be liable to pay tax, interest or penalty due from such person under this Act; and (b) if the business carried on by the person is discontinued, whether before o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eding. The above defect is a substantive defect. Participation in the assessment proceeding by the legal representative cannot cure the above defect. 4. In this regard, reliance was sought to be placed on a judgment of this Court in the case of R.Unnikrishnan Vs. Union of India reported in 2024 (21) CENTAX 47 (Mad.), wherein, while considering an identical issue, it was held as under: 9. There is no dispute that the dealer Mr. Radhakrishnan Pillai has died on 11.10.2017 and that the petitioner is one of his legal heirs/legal representatives along with his mother R.Sujatha aged about 62 years, his sister Sreelekshmi aged about 33 years and his grand-mother Nalinakshi Amma aged about 84 years. 10. The order that has been passed against the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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