9911796707
TMI Blog2025 (4) TMI 1517X X X X Extracts X X X X X X X X Extracts X X X X ..... rection in the nature of certiorari quashing the impugned order dated 10.03.2023, passed u/s 74 of the CGST/UPGST Act by respondent no.3 for the tax period May, 2018 to September, 2018 (Annexure No.9). iii). issue any other suitable writ, order or direction which the Hon'ble Court may deem fit and proper under the facts and circumstances of the case." 3. Facts reveals that the petitioner is son of Mr. Surendra Kumar who was the proprietor of the S.K. Industry. Mr. Surendra Kumar died on February 17, 2021. Subsequent to his death, wife of Mr. Surendra Kumar made an application before the Proper Officer for cancellation of the registration which was cancelled on July 29, 2022. In spite of having knowledge of the same, the authorities i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under: "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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eedings in accordance with law." 6. In light of the above settled principle of law, it is inherent that proceedings cannot be initiated against a person who is deceased. Thus, proceedings cannot be initiated against the legal heirs of the deceased or against the estate of the deceased. However, it was open to the authorities to proceed in proper manner against the legal representative/heirs of the deceased proprietor and having failed to do so, the entire proceedings initiated from the stage of show cause notice is bad in law. 7. Following the principles laid in the judgement of Amit Kumar Sethia (Deceased) (supra), we are of the view that the entire show cause notice and the impugned order passed under Section 74 of the Act cannot sustai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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