Jeevaraj Furtermal Rahul And Sons vs. The Joint Commissioner Of Commercial Taxes - Karnataka High Court, 19 February 2025

Cause title — parties, addresses and appearances

- 1 - NC: 2025:KHC:7547 WP No. 32777 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT WRIT PETITION NO.32777 OF 2024 (T-RES) BETWEEN: JEEVARAJ FURTERMAL RAHUL AND SONS, PROPRIETORSHIP FIRM, TRADE NAME: SUNRISE JEWELLERS, JAIN TEMPLE ROAD, DARGA BUILDING, KADUR-577 548, CHIKKAMAGALUR DISTRICT, (REP. BY ITS LEGAL HEIR OF PROPRIETOR/ DECEASED PERSON SRI. RAHUL) …PETITIONER (BY SRI. MAHESHRAJ, ADVOCATE) AND: 1. THE JOINT COMMISSIONER OF COMMERCIAL TAXES MALANAD DIVISION, SHIVAMOGGA-577 201. 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (ENFORCEMENT), Digitally signed by KAVYA R Location: High Court of Karnataka - 2 - NC: 2025:KHC:7547 WP No. 32777 of 2024 VANIJYA TERIGE BHAVANA, JYOTHINAGARA, K.M. ROAD, CHIKMAGALURU-577 101. …RESPONDENTS (BY SRI. K.HEMAKUMAR, AGA) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE IMPUGNED ORDER OF THE FIRST APPELLATE AUTHORITY VIDE GST APPEAL NO. GST/AP-77/2024-25 DATED 19.06.2024 FOR THE PERIOD 2018-2019 DATED 19.06.2024 (ANNEXURE-F) OF WHICH ARE VOID DUE TO THE ABSENCE OF A DIN BY THE RESPONDENTS ARE VOID AB INITIO AND ETC. THIS PETITION IS COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.G.PANDIT - 3 - NC: 2025:KHC:7547 WP No. 32777 of 2024

ORAL ORDER The matter is taken up for final disposal with the consent of learned counsel for the petitioner as well as learned Additional Government Advocate.

Heard Sri. Maheshraj, learned counsel for the petitioner and Sri. K.Hemakumar, learned AGA for the respondents. Perused the writ petition papers.

Learned counsel for the petitioner submits that the petitioner is a proprietary concern and the proprietor of the said concern died on 24.10.2018 and invites attention of this Court to evidence the same to Annexure-B, Death Certificate. Learned counsel would submit that proceedings under Section 73 of the Karnataka Goods and Services Tax Act, 2017 (for short '2017 Act') was initiated by issuing show-cause notice dated 30.08.2023. He submits that initiation of proceedings under Section 73 of 2017 Act by issuing show-cause notice dated 30.08.2023 against dead person is non-est and legally not permissible. The legal representatives of the proprietor of the petitioner concern had no opportunity to participate in the proceedings as the proceedings are against a dead person. NC: 2025:KHC:7547 He submits that proceedings initiated against dead person would be void and prays for allowing the writ petition.

Per contra, learned AGA would submit that the legal representatives of the proprietor have failed to inform the death of the proprietor. In that process, the proceedings have taken place.

Having heard the learned counsel for the parties and on perusal of the entire writ petition papers, I am of the view that the proceedings initiated by issuing show-cause notice dated 30.08.2023 which culminated in passing of order under Section 73 of 2017 Act dated 18.12.2023 is against a dead person and no proceedings against a dead person could be initiated and any order passed against a dead person would be void.

In view of the above circumstances, the following: ORDER (a) Writ petition is allowed and remanded; (b) Annexure-D bearing No. ACCT/ENF/CKM/ADT/489/2023-24 dated 18.12.2023, Adjudication Order under Section NC: 2025:KHC:7547 73 of 2017 Act as well as Appellate Order under Section 107 of 2017 Act at Annexure-F bearing No.GST/AP-77/2024-25 dated 19.06.2024 are set aside. (c) The legal representatives of the deceased- proprietor is directed to appear before respondent No.2 on 14.03.2025 and file objection and participate in the proceedings. (S.G.PANDIT) JUDGE SMJ List No.: 1 Sl No.: 23