Srinivash Bhoi vs. Chief Commissioner Of CT And GST, Odisha, Banijyakar Bhawan, Cuttack

Heard Ms. I. Tripathy, learned counsel appearing for the petitioners and Mr. Sunil Mishra, learned Standing Counsel appearing for CT & GST Organization.

The petitioners have filed this writ petition seeking to quash the show-cause notice dated 06.12.2023 under Annexure-1 and the consequential assessment order dated 07.03.2024 under Annexure-2 passed by opposite party no.2. 4. Ms. I. Tripathy, learned counsel appearing for the petitioners vehemently contended that the original assessee has died and his legal heirs are also brought on record before the assessing authority. But without considering the same, the assessing authority has issued show-cause notice against a dead person and also passed assessment order dated 07.03.2024 against the said dead person.

Mr. Sunil Mishra, learned Standing Counsel appearing for CT & GST Organization contended that even if the assessment order dated 07.03.2024 has been passed against a dead person, the said order is appealable. The petitioner could have brought the said fact to the notice of the appellate authority. But, without doing so, the petitioner has approached this Court directly by filing this writ petition, which is not maintainable.

Considering the contentions raised by learned counsel for the parties and after going thorough the records, this Court finds that the assessee has expired in 2021 and his legal heirs have been brought on record before the assessing authority. Even if the assessing authority passed the assessment order against the said dead person, the petitioners could have brought the said fact to the notice of the appellate authority. Therefore, this Court is not inclined to entertain this writ petition. However, liberty is granted to the petitioners to pursue their remedy before the appropriate forum.

With the above observation, the writ petition stands disposed of.