9911796707
TMI Blog2025 (4) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... 31.07.2024 issued by State Taxes Officer, Circle Q-Jammu, J&K ["STO"], whereby the predecessor-in-interest of the petitioners late Wali Mohd was asked to submit reply by or before 30.08.2024. He was also given option of personal hearing. The impugned show cause notice was followed by a reminder issued by STO on 26.09.2024 addressed to late Wali Mohd 2. The impugned notice, followed by the reminder aforesaid, is challenged by the petitioners primarily on the ground that the same were issued to a dead person and therefore, nullity in the eye of law. 3. It is argued by learned counsel for the petitioners that the assessee Wali Mohd died on 22.07.2019, as is borne out from the death certificate issued by Dayanand Medical College & Hospital, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... STO before confirming the demand, cannot be held liable to discharge the tax liability in terms of Section 93 of the Act of 2017 which their predecessor-in-interest incurred during his lifetime. 8. Indisputably, the return for the relevant year stood accepted by the respondents. It is only on scrutiny it was found that there was some variance between the returns GSTR-1 and GSTR-3B. This necessitated the issuance of statutory notice under Section 74 of the Act of 2017. 9. As per the own admission of the respondents, the statutory notice in terms of Section 74 of the Act of 2017 was issued for the first time on 02.01.2021. This notice was admittedly issued to the assessee Wali Mohd who, as has come on record, died on 22.07.2019. All notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dents to issue statutory notice in terms of Section 74 of the Act of 2017 to the petitioners, who are admittedly the legal heirs of the deceased Wali Mohd, and provide them an adequate opportunity of being heard before raising or confirming any demand. This, however, did not happen. The entire proceedings after the scrutiny till the issuance of the recovery notice are therefore vitiated for the non compliance of the principles of natural justice. 13. We need not advert to Section 93 of the Act of 2017 which clearly prescribes that where a person liable to pay tax, interest or penalty under the Act of 2017 dies, the recoveries of the tax can be made from his legal representatives or any other person as provided under Section 93 of the Act o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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