GST order passed subsequent to demise of registered tax payer, is unenforceable

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 th...