2026 (2) TMI 1429

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.....e. Late Shri Bhagwan Lal Dangi is before this Court assailing an Assessment Order dated 10.07.2025 passed by the respondent No.3-Assistant Commissioner (SGST), Circle -B, Udaipur - ward -III, Udaipur, wherein demand of unpaid tax for the Financial Years i.e. 2018-19, 2019-2020 and 2023-2024, respectively have been raised qua the business activities being carried out by his late father. 2. Above titled three writ petitions are being decided vide instant common order, as similar facts and issues are involved therein. 3. Succinctly speaking, the relevant facts of the case, shorn of the unnecessary details, are as follows:- 3.1. The petitioner's father (hereinafter referred to as "the deceased") was a PWD contractor operating as sole ....

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....oner submits that the impugned demand is based on survey made on 19.07.2025 during the lifetime of father of the petitioner. It is also asserted that the survey and the demand relates to the work undertaken during the lifetime of the father of the petitioner who was the sole proprietor of the business concern and, therefore, tax liability cannot be fastened on the petitioner as he had nothing to do with the business. 5.1. Learned counsel for the petitioner would also vehemently argue that the impugned order dated 10.07.2025 is void ab initio and is non-est and is passed against a dead person in violation of the mandatory provisions of Section 75(4) and 75(6) of the CGST Act. 5.2. Since no hearing was afforded either to the father of t....

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....rest or penalty due from such person under this Act; and (b) if the business carried on by the person is discontinued, whether before or after his death, his legal representative shall be liable to pay, out of the estate of the deceased, to the extent to which the estate is capable of meeting the charge, the tax, interest or penalty due from such person under this Act, whether such tax, interest or penalty has been determined before his death but has remained unpaid or is determined after his death." 8. In light of the aforesaid legal position, it is clear that Section 93(1)(b) of the CGST Act expressly provides that where tax liability is sought to be recovered qua a business that has been discontinued due to the death of the a....

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....7.2025. 12. Even otherwise, impugned order seems to fall foul of the requirement mandated under Section 75 (6), ibid. 13. In the premise, since the petitioner is the legal representative of the deceased assessee, being his son, as already held hereinabove, he is entitled to be heard, and the Assessment Order ought to have been passed only after the Assessment Officer had set out all the relevant facts and disclosed the basis of his decision. 14. Accordingly, the writ petitions are allowed. The impugned Assessment Order dated 10.07.2025 is quashed and set aside, with liberty to the respondents to issue a notice to the petitioner in accordance with law. Needless to state, any liability assessed after granting an opportunity of hearin....