SCN & Order-in-Original issued after death of the assesse. Whether recovery can be initiated by department ?

[GAURAV SHARMA]

SCN was issued on October' 2020 and O-i-O was issued on December 2021. But the assessee died in the year 2019 i.e. before the issuance of SCN & O-i-O.

Kindly advide the process for the closure of the instant case so that Recovery from the department can be stopped.

AI Summary

Liability after death: SCNs to a deceased are void; recovery requires issuing notice to legal heirs or business continuers.
An SCN or Order-in-Original addressed to a deceased person is void ab initio and cannot support recovery; recovery requires issuance of process to the legal representatives or the person continuing the business, with liability against heirs limited to the estate and subject to applicable time-bar and procedural requirements.