We've upgraded AI Search on TaxTMI with two powerful modes:
1. Basic • Quick overview summary answering your query with references• Category-wise results to explore all relevant documents on TaxTMI
2. Advanced • Includes everything in Basic • Detailed report covering: - Overview Summary - Governing Provisions [Acts, Notifications, Circulars] - Relevant Case Laws - Tariff / Classification / HSN - Expert views from TaxTMI - Practical Guidance with immediate steps and dispute strategy
• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Legal Heirs Must Respond to Tax Assessment Notices Within Six Weeks, Original Order Set Aside for Fair Hearing</h1> HC found the assessment order against deceased taxpayer invalid. Legal heirs were directed to respond to notices within six weeks. The court set aside the ... Assessment passed against deceased - Non est in law - Notice to legal heirs - Opportunity of personal hearing - Setting aside assessment and remand for fresh adjudicationAssessment passed against deceased - Non est in law - Validity of the assessment order passed in the name of the deceased M.K. Girish - HELD THAT: - The Court observed that the impugned assessment order dated 01.03.2023 was passed against the deceased M.K. Girish after his death on 25.02.2021 and after intimation of death to the respondent. Proceedings and an assessment issued and concluded in the name of a dead person are non est in law. In view of this legal incapacity, the assessment order cannot stand and must be set aside. The Court therefore quashed the impugned assessment order on this ground. [Paras 4, 8, 9]Impugned assessment order passed against the deceased is set aside as non est in law.Notice to legal heirs - Opportunity of personal hearing - Setting aside assessment and remand for fresh adjudication - Treatment of earlier notices and further procedure to be followed with respect to the legal heirs - HELD THAT: - The respondent acknowledged that notices GST DRC-01A dated 06.07.2022 and GST DRC-01 dated 21.11.2022 were issued in the name of the deceased. The Court directed that the notice dated 06.07.2022 shall be construed as a notice to the petitioners as legal heirs as on date. The petitioners were given six weeks from receipt of certified copy of the order to file their reply. The matter was remitted to the respondent for fresh consideration, with a direction to pass appropriate orders after giving the petitioners opportunity for personal hearing. Thus, the Court set aside the prior assessment and remanded the matter for fresh adjudication in accordance with these directions. [Paras 5, 8]Notice dated 06.07.2022 to be treated as notice to the legal heirs; petitioners to file reply within six weeks; respondent to reconsider and pass fresh orders after personal hearing.Final Conclusion: The assessment order dated 01.03.2023 passed in the name of the deceased is quashed; the notice dated 06.07.2022 is treated as notice to the legal heirs who shall file a reply within six weeks and the respondent is directed to decide the matter afresh after affording personal hearing. Issues Involved: Challenge to impugned assessment order passed against deceased person.Summary:The writ petition challenges the order dated 01.03.2023 passed by the respondent. The petitioners, as legal heirs of the deceased M.K.Girish, argue that the assessment order against the deceased is invalid. The respondent issued notices against the deceased, but it is acknowledged that these may be treated as notices to the legal heirs. The court agrees that the assessment order against a deceased person is not valid in law and sets it aside. The petitioners are directed to respond to the notices within six weeks, after which the respondent will make appropriate decisions after providing opportunities for a personal hearing. The writ petition is disposed of, and the impugned order is set aside.
TaxTMI 
• Category-wise results to explore all relevant documents on TaxTMI
Help Us Improve - by giving the rating with each AI Result:
TaxTMI 
TaxTMI 
