Case Details: Sikha Borgohain vs. Union of India (2025) 33 Centax 382 (Gau.)
Judiciary and Counsel Details
- Sanjay Kumar Medhi, J.
- S/Shri P Bordoloi & Ms M Nirola, Advs., for the Petitioner
- Shri S Chetia, Learned counsel, for the Respondent
Facts of the Case
A show cause notice under section 73(1) was issued in the name of an assessee who had already expired. The legal representative informed the jurisdictional authorities about the death and requested additional time to file a reply. Nevertheless, the proper officer proceeded to pass an order confirming tax, interest, and penalty in the name of the deceased individual. The matter was accordingly placed before the High Court.
High Court held
The High Court held that any proceedings initiated against a deceased person are inherently void and without legal effect. It was observed that the notice and order could not be sustained as they were issued in the name of a person who was no longer in existence. Accordingly, both the show cause notice and the order were quashed. At the same time, liberty was reserved to the authorities to issue a fresh show cause notice in accordance with law upon the legal representatives of the deceased assessee.
