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Showing contexts for: tngst in M/S Bsln Ispat vs Assistant Commissioner Of Commercial ... on 21 November, 2025Matching Fragments
8. In the present case, impugned SCN has not been issued to the legal representative of the deceased taxpayer but to the deceased taxpayer.
NC: 2025:KHC:48200 HC-KAR
9. In Unnikrishnan R & Ors v. Union of India & Ors : 2024 (7) TMI 606 the Madras High Court has held as under:-
"10. The order that has been passed against the dead person is non-est in law. If the petitioner is carrying on the business of the deceased person, then, the remedy is available to the Department to proceed against the petitioner under Section 93 of the TNGST Act, 2017. It appears to be that the petitioner is not carrying on the business of the deceased person."
10. The order that has been passed against the dead person is non est in law. If the petitioner is carrying on the business of the deceased NC: 2025:KHC:48200 HC-KAR person, then, the remedy is available to the Department to proceed against the petitioner under Section 93 of the TNGST Act, 2017. It appears to be that the petitioner is not carrying on the business of the deceased person.
11. Be that as it may, since the impugned order has been passed against the dead person, the impugned order is quashed by directing the respondents to issue a common notice to the petitioner representing the interest of the other legal heirs/legal representatives of the deceased dealer Mr.Radhakrishnan Pillai, within a period of 30 days from the date of receipt of a copy of this order and thereafter proceed in the manner known to law, in case the petitioner is carrying on the business of the deceased dealer Mr.Radhakrishnan Pillai."