Tax Assessment Challenged: Deceased Taxpayer's Heirs Win Partial Relief with Opportunity to Explain Disputed Tax Returns Under Section 93

HC allowed writ petition challenging tax assessment orders against deceased taxpayer. While upholding potential tax liability under Section 93 of TNGST Act, court quashed existing orders and directed respondents to issue fresh assessment. Petitioner must deposit 10% of disputed tax amount. Case remanded for reconsideration with opportunity to explain discrepancies in tax returns.

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Issues involved: Impugned assessment orders passed after the death of the petitioner's mother, mismatch in returns filed, applicability of Section 93 of the TNGST Act, 2017.

Impugned Assessment Orders: The petitioner challenged assessment orders dated 22.06.2023 passed by the respondent for the assessment years 2017-18, 2018-19, and 2019-20, which were issued in the name of the petitioner's deceased mother who was carrying on the business under the name 'M/s.Parvathaa Exports'.

Nullity of Assessment Orders: The petitioner contended that assessment orders passed against a deceased person are nullity, citing the decision of the Hon'ble Supreme Court in Shabina Abraham vs. the Collector of Central Excise and Customs (2015) 322 ELT 372 (SC).

Discrepancies in Returns: The petitioner raised a dispute regarding discrepancies between the regular returns filed in GSTR 01 and GSTR 3B, as well as the information in GSTR 3B Return and the Auto-Populated Credit in GSTR 2A. The petitioner requested an opportunity to explain the discrepancies with relevant records.

Applicability of Section 93: The petitioner argued that the assessment orders are nullity and without merits in the light of Section 93 of the TNGST Act, 2017.

Court's Decision: After considering arguments, the Court held that the petitioner cannot absolve the liability incurred by the deceased mother under Section 93 of the TNGST Act, 2017. However, recognizing the circumstances, the Court quashed the impugned orders and remitted the case back to the respondents for fresh orders, subject to the petitioner depositing 10% of disputed tax. The Writ Petitions were allowed with the mentioned directions, and no costs were awarded.

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