2026-VIL-773-RAJ
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SGST High Court Cases

GST - Assessment of deceased assessee - Whether tax liability can be recovered from legal representatives under Section 93 of the CGST Act, 2017 without complying with procedural requirements of notice and hearing under Section 75(4) and (6) of the CGST Act - HELD - Section 93 of the CGST Act provides that where an assessee dies, the legal representative of the deceased shall be liable to pay out of the estate of the deceased any tax, interest or penalty that was determined whether before or after the death of the assessee. However, this statutory provision for recovery from legal representatives is subject to compliance with the mandatory procedural provisions contained in Sections 75(4) and 75(6) of the CGST Act. Section 75(4) mandates that an opportunity of hearing shall be granted where any adverse decision is contemplated against any person chargeable with tax or penalty. Section 75(6) mandates that the proper officer in his order shall set out the relevant facts and the basis of his decision. These provisions are mandatory in nature and apply with full force to assessment proceedings involving legal representatives of deceased assesses - Assessment orders passed against deceased assessees without issuance of independent notice to the legal representatives and without affording them an opportunity of personal hearing are vitiated and void ab initio. The mere fact that Section 93 provides for recovery from legal representatives does not dilute the procedural safeguards mandated under Sections 75(4) and 75(6) - The assessment orders are quashed and set aside with liberty to the respondents to issue fresh notice to the legal representative and pass fresh orders after affording proper opportunity of hearing – The writ petition is allowed
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