TaxTMI 
TaxTMI 
2024 (7) TMI 1161
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....n served with a show cause notice issued under Section 74 of the said Act in Form GST DRC-01 dated 31st August, 2023 for the tax period April 2018-March 2019. The petitioner's father (hereinafter referred to as the "registered taxpayer") had duly responded to the said notice. 3. It is also the petitioner's case that before passing of the order under Section 74 (9) of the said Act the registered taxpayer died. 4. Mr. Raichandani, learned Advocate representing the petitioner, by drawing attention of this court to the death certificate issued by the Kolkata Municipal Corporation appearing at page-124 of the writ petition submits that the factum of the death of the registered taxpayer would corroborate from the aforesaid certificate. 5. Acco....
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....ve parties and considered the materials on record. Admittedly, in this case it would transpire that a show cause notice had been issued on the registered taxpayer. The registered taxpayer had also duly responded to the said show cause notice. Records would also reveal that from the order passed under Section 74 (9) of the said Act, it would transpire that an opportunity of hearing was also afforded to the registered taxpayer on 7th February, 2024. 11. Incidentally on 7th February, 2024 the registered taxpayer had left this mortal world, though the factum of his death was not intimated to the Proper Officer. 12. Although, Mr. Siddiqui, learned Advocate representing the respondents, has strenuously argued that by reasons of non-disclosure o....
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....e at liberty to file an additional response not inconsistent with the original response filed by the registered taxpayer. 15. Accordingly, it is directed that the show cause notice issued in the name of the registered taxpayer shall be deemed to be a notice issued in favour of the legal representative of the deceased registered taxpayer. 16. The response given by the registered taxpayer dated 3rd October, 2023 to the show-cause notice dated 31st August, 2023 as aforesaid be treated as a response filed by the legal representative of the deceased registered taxpayer, however, an opportunity of hearing be afforded to the writ petitioner and/or its representative by the Proper Officer with a liberty to file additional response as indicated ab....