2025 (9) TMI 1076

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Judgement / Order / Decisions)<br>Dated:- 11-8-2025<br>WP(C) 4535/2025 - -<br>GST<br>Honourable Mr. Justice Sanjay Kumar Medhi For the Petitioner : MR. P Bordoloi, Ms M Nirola For the Respondent : DY.S.G.I., SC, GST,SC, Finance ORDER Heard Shri L Gulani, the learned counsel appearing on behalf of the petitioner. Shri S Chetia, the learned counsel appears on behalf of the respondent nos....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....019 - March, 2020 under Section 73(1) of the Act of 2017. The petitioner, thereupon, on receipt of the same intimated the authorities that the father of the petitioner had expired and a request was made on 01.03.2024 seeking time to submit the show cause notice. Thereupon, there was no reply so submitted and the consequential effect was that on 29.08.2024, the impugned order was passed thereby imp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... have accordingly made necessary corrections and not issued the notice to Late Anil Borgohain and would have taken steps for issuance of notice upon the petitioner or other legal representatives of Late Anil Borgohain. Under such circumstances, as the said proceedings was initiated against a dead person, the same has to be construed to be a nullity and accordingly, this Court interferes with both ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd as such, the respondent authorities were completely unaware of the death of Late Anil Borgohain. 6. Under such circumstances, this Court, therefore, disposes of the instant writ petition with the following observations and directions: (i). The show cause notice dated 28.05.2024 as well as the impugned order dated 29.08.2024 are both set aside and quashed. (ii). Liberty is g....