Order u/s 74(9) post taxpayer's demise unenforceable. SCN issued, reply filed. Hearing on 7/2/24. 13/3/24 order set aside.

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....Order passed by Proper Officer u/s 74(9) of West Bengal GST/CGST Act, 2017 subsequent to demise of registered taxpayer held unenforceable. Show cause notice issued, taxpayer responded. Opportunity of hearing afforded on 7th February, 2024. Order dated 13th March, 2024 passed after taxpayer's demise set aside. Petition disposed.....