2026-VIL-973-CAL
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SGST High Court Cases

GST - Issuance of Show Cause Notice in the name of a deceased person - Assessment of tax liability of a deceased person - Appellant issued Show Cause Notice and Order in Original against a deceased proprietor instead of his legal heirs determining tax demand - Whether a Show Cause Notice can be issued in the name of a deceased person for determination of tax liability - HELD - It is a well settled proposition of law that issuance of a notice in the name of a dead person is a nullity non est and void ab initio in the eye of law - A SCN cannot be issued in the name of a dead person for determination of the liability of the deceased without giving an opportunity to the legal representative - The determination of taxes in the name of a non-existing entity or person is not legally permissible and stands vitiated - Section 93(1) is a charging provision which says legal heirs is liable to pay tax due from deceased to the extent estate capable but it does not provide machinery to determine such liability - The machinery for determination remains Section 73 and 74 which require issuance of show cause notice to the person liable - Therefore the correct machinery is to issue Show Cause Notice to legal heirs in their own name describing them as legal heirs of deceased and to determine the liability - Department cannot issue Show Cause Notice to deceased and then direct the legal heirs to give reply to the same - The Show Cause Notice and Order in Original and the recovery notice are quashed and set aside - the writ petition stands disposed of without going into the merits of the case
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