Case Law Details

Case Name : Vimal Raj Vs State Tax Officer (Kerala High Court)
Appeal Number : W.P. (C). No. 927 of 2020(M)
Date of Judgement/Order : 22/01/2020
Related Assessment Year :
Courts : All High Courts (5853) Kerala High Court (320)

Vimal Raj Vs State Tax Officer (Kerala High Court)

Assessee was already dead as on the date of assessment order and therefore, the assessment orders is a nullity and no other issues are decided by this Court and such other issues are left open.

GST Department will be at liberty to take fresh action in the said assessment proceedings, after ascertaining from the competent Revenue Officials as to who all are the legal representatives or legal heirs of the said deceased assessee and then the respondent will be at liberty to render reasonable opportunity of being heard to such legal representatives and then finalise the assessment proceedings in the manner known to law.

It is made clear that the 1st respondent will be at liberty to take fresh action in the said assessment proceedings, after ascertaining from the competent Revenue Officials as to who all are the legal representatives or legal heirs of the said deceased assessee and then the respondent will be at liberty to render reasonable opportunity of being heard to such legal representatives and then finalise the assessment proceedings in the manner known to law.

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

The case projected in this writ petition is as follows:

The  petitioner  would  contend  that  the  impugned  orders,  ie, Exts.P3   to   P3(1)   are   illegal   and  arbitrary,   due   to   the   following reasons.

a) There cannot be any orders passed against a deceased under the

b) Provisions of Section 93 of CGST Act has not been followed while issuing Exts.P3

c) Show cause notices prior to Exts.P3 series were not served by the 1st

2. Accordingly, the petitioner would contend that Ext.P3 series orders are required to be quashed or interdicted by this Court. In the light of these averments and contentions petitioner has filed the instant W.P.(C) with the following prayers:

“(i)    To  quash  Exts.P3  to  P3(1)  orders  issued  by  the  1st respondent by the issue of a writ of certiorari or such other writ or order or direction.

(ii) To grant the petitioner such other incidental reliefs including the costs of these proceedings.”

3. Heard Smt.Meera V.Menon, the learned counsel appearing for the petitioner and Smt.Thushara James, the learned Government

4. The respondents’ seek for a direction to furnish specific instructions to the learned Government Pleader as to the plea made by the petitioner that the assessee concerned who is covered by the impugned Ext.P3 series of assessment orders rendered in March 2019 was dead as early as on 203.2018 as evident from Ext.P2 certificate issued by the Registrar of Births and Deaths and on the constitutional contentions raised by the petitioner, such an impugned assessment order as per Ext.P3 series passed against a dead person is a nullity and it is only to be rescinded and quashed, etc.

5. After hearing both sides, it appears that the respondent does not raise any serious dispute as to the factual assertion made by the petitioner that the assessee concerned (who appears to be the paternal grandfather of the petitioner herein) is said to be one of the legal hairs of the deceased assessee as the petitioner’s father who is the son of the assessee has died as early as on 203.2018 as evident  from  Ext.P3  death  certificate  issued  by  the  Registrar  of  Births  and Deaths, which is much before the rendering of the impugned Ext.P3 series  of  the  assessment  orders  issued  in  March  2019.   Since,  that appears  to  be  the  undisputed  position,  it  is  only  to  be  held  that Ext.P3 series of assessment orders rendered as late as in March 2019 has been passed as against an assessee who is already dead by then and therefore, the impugned assessment orders is a nullity in the eye of law.

6. It is made clear that the 1st respondent will be at liberty to take fresh action in the said assessment proceedings, after ascertaining from the competent Revenue Officials as to who all are the legal representatives or legal heirs of the said deceased assessee and then the respondent will be at liberty to render reasonable opportunity of being heard to such legal representatives and then finalise the assessment proceedings in the manner known to law. It is made clear that this Court has interfered with the impugned proceedings only on the ground that the assessee was already dead as on the date of assessment order and therefore, the assessment orders is a nullity and no other issues are decided by this Court and such other issues are left open.

With these observations and directions, the above Writ Petition (Civil) stands finally disposed of.

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