S.Manikandan vs. The Assistant Commissioner (St)

The proposals contained in the respective show cause notices issued in the name of the deceased assessee, who is stated to have died on 25.11.2023, have been confirmed in the absence of replies to the respective show cause notices that preceded the respective impugned orders.

The learned counsel for the petitioners submits that, since the impugned orders have been passed in the name of the deceased assessee, the impugned demands are liable to be quashed.

There are no records to indicate that the petitioners, as the legal representatives of the deceased assessee, had informed the respondents about https://www.mhc.tn.gov.in/judis

Section 93(2) of the respective GST enactment reads as under:- ‘’Section 93. Special provisions regarding liability to pay tax, interest or penalty in certain cases.- (2) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a taxable person, liable to pay tax, interest or penalty under this Act, is a Hindu Undivided Family or an association of persons and the property of the Hindu Undivided Family or the association of persons is partitioned amongst the various members or groups of members, then, each member or group of members shall, jointly and severally, be liable to pay the tax, interest or penalty due from the taxable person under this Act up to the time of the partition whether such tax, penalty or interest has been determined before partition but has remained unpaid or is determined after the partition.’’

Further, these Writ Petitions are liable to be dismissed in the light of the decision of the Hon’ble Supreme Court in Assistant Commissioner (CT) LTU, Kakinada and others v. Glaxo Smith Kline Consumer Health Care Limited, 2020 SCC OnLine SC 440. 7. However, considering the fact that the impugned orders have been passed in the absence of replies from the deceased assessee and the legal representatives of the deceased assessee, this Court is of the view that the https://www.mhc.tn.gov.in/judis

The impugned orders, which stand quashed, shall be treated as addenda to the respective show cause notices that preceded the impugned orders.

It is expected that the petitioners shall file their respective replies within the aforesaid period, along with proof of the aforesaid deposit.

The first respondent shall, thereafter, pass fresh orders on merits and in accordance with law, as expeditiously as possible, preferably within a period of three months from the date of receipt of the replies, subject to the aforesaid deposit. Needless to state, the petitioners shall be afforded an opportunity of hearing before passing the fresh orders.

The Writ Petitions stand disposed of accordingly. There shall be no order as to costs. Consequently, the connected Miscellaneous Petitions are closed. 12-08-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No smn2 https://www.mhc.tn.gov.in/judis

The Deputy State Tax Officer – 2, Pudukottai - I, Assessment Circle, Tamil Nadu https://www.mhc.tn.gov.in/judis