2026-VIL-733-ORI
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SGST High Court Cases

GST - Jurisdiction of Assessing Authority - Competence to initiate and complete adjudication proceedings under Section 73 by issuing Show Cause Notice and passing Order-in-Original against a deceased proprietor - Petitioner contended that the Show Cause Notice and Order-in-Original were issued and passed in the name of the deceased proprietor and the GST Department was aware of such death prior to issuance of said notices and orders - Whether the Respondent-Dept could initiate and complete proceedings under Section 73 of the GST Act by issuing Show Cause Notice and Order-in-Original against a dead person without issuing notice to the legal representatives – HELD - The Section 93 of the CGST Act only deals with liability to pay tax, interest or penalty in cases where business is continued after death by legal representative or where business is discontinued, and does not authorize determination to be made against a dead person and recovery from legal representative - The sine qua non for acquiring jurisdiction to initiate assessment is that notice should be issued to a correct person and not to a dead person, which is not merely a procedural requirement but a condition precedent to the validity of the notice in law - Once provision deals with liability of legal representative on account of death of proprietor, it is essential that legal representative is issued show cause notice and after seeking response from legal representative, determination should take place - The doctrine that assessment orders passed in pursuance of notice issued to dead person cannot be sustained is trite law, as issuance of notice upon a dead person does not come under ambit of mistake, defect or omission - The impugned Show Cause Notice and Order-in-Original being wholly without jurisdiction and non est in the eye of law are quashed, and the Proper Officer is directed to take appropriate proceeding by issue of notice to the petitioner representing the interest of other legal heirs or legal representatives of the deceased proprietor and proceed in accordance with law – The writ petition is disposed of
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