Sayan Biswas Vs Union of India and others (Calcutta High Court)
The Hon’ble Calcutta High Court set aside the order and remanded the matter back to the adjudicating authority
The petitioner is a legal heir (son) of the deceased registered tax payer. The tax payer was served with a show cause notice and he responded thereto. However, he passed away and personal hearing was kept after his demise. Since no one appeared, order under section 74(9) came to be passed. Such order was challenged in writ petition. The Hon’ble Calcutta High Court set aside the order and remanded the matter back to the adjudicating authority.
It held:
(i) no order could be passed against the deceased as personal hearing was held after his death;
(ii) rejects Revenues contention that the order can be sustained as factum of death was not communicated to the proper officer;
(iii) rejects Revenues contention on the ground of alternate remedy of appeal being available;
(iv) holds that the show cause notice would be treated as one given to the legal heir and opportunity of hearing would be granted to the legal heir; reply filed earlier would be considered and he would be entitled to file additional submissions.
The matter was argued by Ld. Counsel Bharat Raichandani
