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        <h1>Assessment under Section 74 CGST Act cannot proceed against deceased person, violates natural justice principles</h1> <h3>M/s Upmanyu Kattha Industries Versus State of U.P. and another</h3> The Allahabad HC allowed a petition challenging an order under Section 74 of the CGST Act, 2017. The court found that the show cause notice dated ... Challenge to order passed by respondent No. 2 under Section 74 of the Central Goods and Services Tax Act, 2017 - prayer made that the respondent No. 2 be directed to issue a fresh notice and give opportunity of personal hearing to the successor proprietor/petitioner and to pass a fresh order thereafter - principles of natural justice - HELD THAT:- Undisputed facts are that the petitioner-firm is a proprietorship firm and its proprietor - Shri Shishir Awasthi had died on 25.12.2023, before the issuance of the show cause notice dated 12.02.2024 and the subsequent reminders, which were also issued, apparently, after the effective date of cancellation of the registration in the name of Shishir Awasthi, i.e., 31.01.2024 and in those circumstances, the assessment essentially has been made against a dead person and therefore, the same could not be sustained. However, as the petitioner has succeeded as an heir as well as a proprietor of the said firm and has prayed for being afforded opportunity of hearing in this regard, the order dated 21.09.2024 (Annexure No. 1) passed by respondent No. 2 for assessment year 2020-21 is set aside. Petition disposed off. The Allahabad High Court, comprising Hon'ble Arun Bhansali, Chief Justice, and Hon'ble Vikas Budhwar J., reviewed a petition challenging an order dated 20.09.2024, issued under Section 74 of the Central Goods and Services Tax Act, 2017, for the assessment year 2020-21. The petitioner, represented by Shubham Agrawal, sought a fresh notice and a personal hearing opportunity for the successor proprietor following the death of the original proprietor, Shri Shishir Awasthi, on 25.12.2023. The GST registration was canceled effective 31.01.2024, yet a show cause notice was issued on 12.02.2024, with subsequent reminders and an ex parte assessment on 20.09.2024.The petitioner, Mrs. Mallika Awasthi, the deceased's wife and new proprietor, argued that the assessment against a deceased person was unjustified and sought a hearing. The respondent contended that the petitioner accessed the GST portal, implying awareness of the notice, thus arguing for dismissal of the petition.The Court found that the assessment was improperly made against a deceased person and set aside the order dated 21.09.2024. It directed the respondents to issue a fresh show cause notice to Mrs. Mallika Awasthi as the legal heir and current proprietor, ensuring proceedings align with legal standards. The petition was disposed of with these directives.

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