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SCN & Order-in-Original issued after death of the assesse. Whether recovery can be initiated by department ?, Service Tax

Issue Id: - 117994
Dated: 13-6-2022
By:- GAURAV SHARMA

SCN & Order-in-Original issued after death of the assesse. Whether recovery can be initiated by department ?


  • Contents

SCN was issued on October' 2020 and O-i-O was issued on December 2021. But the assessee died in the year 2019 i.e. before the issuance of SCN & O-i-O.

Kindly advide the process for the closure of the instant case so that Recovery from the department can be stopped.

Posts / Replies

Showing Replies 16 to 18 of 18 Records

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16 Dated: 22-6-2022
By:- YAGAY andSUN

Any SCN on dead person or on its' legal heirs have no legal sanctity.


17 Dated: 16-8-2022
By:- RangaRao Kilaru

In simple terms, SCN can't be issued to a dead person. consequently OIO is doesn't have leagal sanctity.


18 Dated: 9-1-2023
By:- chetan jadhav

What would happened if death of proprietor takes place after issue of SCN. Will SCN be valid ...weather recovery wld be made from legal heir...


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