9911796707
TMI Blog2024 (9) TMI 1685X X X X Extracts X X X X X X X X Extracts X X X X ..... med. 2. The limited ground of challenge is that the entire adjudication/assessment proceeding commencing with issuance of show cause notice, dated 28.03.2022 has been made in the name of the petitioner's father, who had died on 19.05.2021. The death of the petitioner's father was also brought to the notice of the respondent. However, the respondent proceeded to pass the impugned order of adjudication in the name of the dead person. It was submitted that any assessment made in the name of a dead person is a nullity. Though specific grounds have been raised before the appellate authority as to the impermissibility of making assessment in the name of a non-existing entity/person, the same stood rejected by placing reliance on Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resentative 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. The above provision does not appear to dispense with the need / requirement to make the assessment in the name of an existing person / entity. No assessment can be made in the name of a dead person under the GST Act. 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 person more so when the factum of his death has already been informed by the respondent authority, vitiates the entire proceeding. The above defect is a substantive defect. Parti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the business of the deceased dealer Mr. Radhakrishnan Pillai." 5. At this juncture, it was submitted by the learned Senior Standing Counsel for the respondents they may be granted liberty to issue common notice to the legal heirs of the deceased T.Tamil Raj, within a period of thirty (30) days from the date of receipt of a copy of this order and thereafter, proceed in the manner known to law. 6. Recording the same, the impugned order is set aside. The writ petition stands disposed of by granting liberty to the respondents to issue common notice to the legal heirs of the deceased T.Tamil Raj, within a period of thirty (30) days from the date of receipt of a copy of this order and thereafter, proceed in the manner known to law. There shal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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