- 1 - HC-KAR NC: 2025:KHC:25849 WP No. 19333 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 19333 OF 2024 (T-RES) BETWEEN: SHRI.E.NISHCHAL AGED 25 YEARS, LEGAL REPRESENTATIVE OF DECEASED SOLE PROPRIETOR, N. ERANNA RESIDING AT VYNATHI NILAYA, 1ST BLOCK, 8TH MAIN, MAHALAKSHMINAGAR, BATAWAI, TUMKUR 572103. …PETITIONER (BY SRI. RAKSHITH B. BHANDARY & SRI. SANDEEP HUILGOL.,ADVOCATE) AND: 1. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT-6.1) DGSTO 6, BANGALORE 3RD FLOOR, KIADB COMPLEX, B BLOCK, 14TH CROSS, 2ND STAGE, PEENYA INDUSTRIAL AREA, BANGALORE – 560058 2. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, LGSTO 175, VANIJYA TERIGE SANKEERNA, NEAR SUKRUTHA HOSPITAL, SIDDARAMESHWARA EXTENSION, TUMKUR 572103 3. ASSISTANT COMMISSIONER OF COMMERCIAL TAXES (AUDIT - 6.3), DGSTO-6, 3RD FLOOR, Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:25849 WP No. 19333 of 2024 KIADB COMPLEX, B BLOCK, 14TH CROSS, 2ND STAGE, PEENYA INDUSTRIAL AREA, BANGALORE 560058 4. JOINT COMMISSIONER OF COMMERCIAL TAXES, (ADMN) DGSTO 06, 3RD FLOOR, KIADB COMPLEX, B BLOCK, 14TH CROSS, 2ND STAGE, PEENYA INDUSTRIAL AREA, BANGALORE 560058 5. THE STATE OF KARNATAKA REPRESENTED HEREIN BY THE PRINCIPAL SECRETARY - FINANCE DEPARTMENT GOVERNMENT OF KARNATAKA VIDHANA SOUDHA, BENGALURU 560 001 …RESPONDENTS (BY SRI. K. HEMAKUMAR., AGA) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER DTD. 09.02.2024 BEARING NO. ACCT(A)-6.1/DGSTO-6/ADJ- ORDER/2023-24 PASSED BY THE R-1 UNDER SECTION 79(9) READ WITH SECTION 75, 122, 50 OF THE KARNATAKA GOODS AND SERVICES TAX ACT, 2017 READ WITH RULES 142 OF THE KARNATAKA GOODS AND SERVICES TAX RULE, 2017 READ WITH SECTION 6 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 READ WITH SECTION 4 AND 20 OF THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017 FOR THE TAX PERIODS APRIL 2018 TO MARCH 2019 (ANNX-A1) AND ETC. THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ ORAL ORDER - 3 - HC-KAR NC: 2025:KHC:25849 WP No. 19333 of 2024 1. Learned AGA accepts notice for respondents. 2. The petitioner is before this Court seeking for the following reliefs: a. Quash the impugned order dated 09.02.2024 bearing No. ACCT(A)-6.1/DGSTO-6/ADJ- Order/2023-24 passed by the R1 under Section 73(9) read with Section 75, 122,50 of the Karnataka Goods and Services Tax Act, 2017 read with rules 142 of the Karnataka Goods and Services Tax Rule, 2017 read with Section 6 of the Central Goods and Services Tax Act, 2017 read with Section 4 and 20 of the Integrated Goods and Services Tax Act, 2017 for the Tax periods April 2018 to March 2019 (Annexure-A1); b. Quashing the impugned summary of the demand dated 09.02.2024 bearing No. ZD290224020715K issued by the R1 in Form GST DRC-07 under Karnataka Goods and Services Act, 2017, Central Goods and Services Tax Act, 2017, Central Goods and Services Tax Act, 2017 for the tax periods April 2018 to March 2019 (Annexure-A2); c. Quashing the impugned intimation of Tax in Form GST DRC-01A dated 20.01.2024 bearing NO. ACCT/LGSTO-175/DRC01A/BIFA/23-24 issued by the R2 under Section 73(5) of the Karnataka Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017 for the tax periods April 2018 to March 2019 (Annexure-N1); d. Quashing the impugned summary of Intimation of Tax in Form GST DRC-01A dated 22.01.2024 bearing No.ZD2901240418041 issued by R2 Section 73(5) of the Karnataka Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017 for the tax periods April 2018 to March 2019 (Annexure-N2); - 4 - HC-KAR NC: 2025:KHC:25849 WP No. 19333 of 2024 e. Declare that the audit and adjudication proceedings initiated, conducted and concluded against a proprietary concern which stood dissolved in law and whose registration under the GST acts was moreover, also cancelled prior to even the commencement of the said proceedings are wholly devoid of jurisdiction and unconstitutional; f. Restrain the Respondents from initiating or pursuing any proceeding for recovery of the demand foisted on the proprietary concern vide the impugned order dated 09.02.2024 bearing No. ACCT (A)-6.1/DGSTO-6/ADJ-Order/2023-24 passed by the R1 (Annexure-A1) against the petitioner herein or other legal representatives of the deceased sole proprietor; and g. Pass such other or further orders as this Hon’ble Court may deem fit in the facts and circumstances of the case, and in the interests of justice and equity. h. Restrain the respondents from initiating or pursuing any proceeding for recovery of the demand foisted on the proprietary concern vide the impugned order dated 30.12.2024 bearing No. CTO/LGSTO-175/TMK/T.No./24-25 passed by the R1 (Annexure-A) against the petitioner herein or other legal representatives of the deceased sole proprietor; and; i. Pass such order or further orders as this Hon’ble Court may deem fit in the facts and circumstances of the case, and in the interests of justice and equity. - 5 - HC-KAR NC: 2025:KHC:25849 WP No. 19333 of 2024 3. The contention of learned counsel for the petitioner is that the said adjudicatory order at Annexure-A1 has been passed in respect of his father N.Eranna, who expired on 03.05.2021 with the order having been passed on 09.02.2024 without bringing his legal heirs on record. Petitioner being one of the legal heir, and the other legal heir is namely his mother. 4. The death certificate having been produced, clearly and categorically indicating that the said N.Eranna expired on 03.05.2021, it is clear that the impugned order has been passed against a dead person. 5. This is not a stray case. There are several cases which have been coming up before this court, where orders have been passed by respondents against dead persons. It would be required for the respondents Database to be interlinked with the database of the Registrar of Births and Deaths, so that they would be put to knowledge about the death - 6 - HC-KAR NC: 2025:KHC:25849 WP No. 19333 of 2024 of any of the assessee in whose respect proceedings are pending and or are proposed to be taken up. 6. The Principal Secretary, Finance Department is directed to look into the same and avail the assistance of the Principal Secretary, E-Governance Department, if so necessary to implement such a system. 7. In the present case, the impugned order at Annexure-A1 having been passed against the dead person, I pass the following: ORDER i. The Writ petition is allowed. ii. The impugned order of Adjudication dated 9.02.2024 bearing File No. ACCT(A)-6.1/DGSTO- 6/ADJ-Order/2023-24 passed by respondent No.1 at Annexure-A1 is quashed. The consequent order dated 9.02.2024 bearing Ref. No.ZD290224020715K at Annexure-A2 is quashed. iii. The impugned intimation of tax in dated 20.01.2024 bearing No.ACCT/LGSTO-175/DRC- 01A/BIFA/23-24 at Annexure-N1 and impugned summary of intimation of tax dated 22.01.2024 bearing No.ZD2901240418041 at Annexure-N2 issued by respondent No.2 are quashed. - 7 - HC-KAR NC: 2025:KHC:25849 WP No. 19333 of 2024 iv. The matter is remitted to respondent No.1 for fresh consideration by permitting the petitioner and his mother to come on record as parties in those proceedings. v. All contentions are left open. vi. Respondent No.1 is directed to consider the matter from the stage of issuance of notice. vii. Though the above matter is disposed, relist on 14.08.2025 to enable the Principal Secretary to file an affidavit of compliance. SD/- (SURAJ GOVINDARAJ) JUDGE LN List No.: 1 Sl No.: 0