2026 (8) TMI 308

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R. JUSTICE ASHUTOSH KUMAR For the Appellant : Mr. Ravi Gupta For Respondent(s) : Ms. Mahi Yadav, AAG with Ms. Chelsi Agarwal and Ms. Anima Chaturvedi, Sr. Standing Counsel Adv. C.S. Sinha ORDER (ORAL) Per: Arun Monga, J. 1. The petitioner, wife and legal heir of late Shri Hansa Ram Choudhary, has approached this Court assailing the orders passed against the deceased proprietor (late Shri Hansa Ram Choudhary) of M/s Shri Satguru Marbles Industry, who expired on 30.12.2025. The impugned orders include order dated 31.12.2025 passed under 74 of the CGST/RGST Act and Order-in-Original dated 26.03.2026 passed under the CGST Act, 2017. 2. Succinctly speaking, the relevant facts of the case, shorn of the unnecessary details, are a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ioner would vehemently argue that the impugned orders dated 31.12.2025 and orders dated 26.03.2026 are void ab initio and is non est and is passed against a dead person in violation of the mandatory provisions of 75(4) and 75(6) of the CGST Act. 3.2 Since no hearing was afforded either to the wife of the petitioner or to the petitioner, it is contended that such denial has resulted in a one-sided application of mind by the Assessing Officer, without any independent consideration of the petitioner's case. It is submitted that had an opportunity of hearing been granted, the petitioner would have had a fair chance to put forth his defence and contest the alleged tax liability. 4. Ms. Mahi Yadav, learned Additional Advocate General appear....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mined after his death." 6. In light of the aforesaid legal position, it is clear that 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 assessee, the legal representative shall be liable to discharge such liability out of the estate of the deceased. 7. However, 93, supra, is subject to the caveat contained in 75 of the CGST Act, which mandates that any person upon whom tax liability is proposed to be imposed must be afforded an opportunity of personal hearing, and that any order passed pursuant thereto must be a reasoned and speaking order. For ready reference same is reproduced as under:- "75. General provisions rel....