- 1 - HC-KAR NC: 2025:KHC:25094 WP No. 15594 of 2025 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. 15594 OF 2025 (T-RES) BETWEEN: SHRI E NISHCHAL AGED ABOUT 25 YEARS, LEGAL REPRESENTATIVE OF DECEASED SOLE PROPRIETOR, N ERANNA, R/AT VYNATHI NILAYA, 1ST BLOCK, 8TH MAIN, MAHALAKSHMINAGAR, BATAWAL, TUMKUR-572103 …PETITIONER (BY SRI. SANDEEPANI NEGLUR & SRI. SANDEEP HUILGOL., ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT) DGSTO-6, TUMKUR, VANIJYA TERIGE SANKIRNA, SIDDARAMESHWARA EXTENSION, 80 FEET ROAD, TUMKUR-572103 2. THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES LGSTO-175 VANIJYA TERIGE SANKEERNA, SIDDARAMESHWARA EXTENSION, 80 FEET ROAD, TUMKUR-572103 Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:25094 WP No. 15594 of 2025 3. THE JOINT COMMISSIONER OF COMMERCIAL TAXES (ADMN.,) DGSTO-06, BANGALORE, 2ND FLOOR, LIC BUILDING, SAMPIGE ROAD, MALLESHWARAM, BENGALURU-560003 4. THE STATE OF KARNATAKA REPRESENTED BY HEREIN BY THE PRINCIPAL SECRETARY- FINANCE DEPARTMENT, GOVERNMENT OF KARNATAKA, VIDHANA SOUDHA, BENGALURU-560001 5. THE UNION OF INDIA REPRESENTED HEREIN BY THE SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI-110001 …RESPONDENTS (BY SRI. K. HEMAKUMAR., AGA FOR R1 TO R4; SRI. M.N. KUMAR., CGC FOR R5; SRI. HARSHA P BANAD., ADVOCATE FOR R5) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER OF ADJUDICATION DATED 05.02.2025 BEARING FILE NO DCCT(AUDIT)/TMK/ADT/2024-2025 PASSED BY THE 1ST RESPONDENT UNDER SECTION 73(9) OF THE CGST ACT, 2017, AND THE KGST ACT, 2017, READ WITH SECTIONS 6 AND 50 OF THE CGST ACT, 2017, FOR THE TAX PERIODS OF APRIL 2019-MARCH 2020 (ANNEXURE-A) AND ETC. THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ - 3 - HC-KAR NC: 2025:KHC:25094 WP No. 15594 of 2025 ORAL ORDER 1. Learned AGA accepts notice for respondents No.1 to 4. 2. The petitioner is before this Court seeking for the following reliefs: a. Quashing the impugned order of adjudication dated 05.02.2025 bearing File No. DCCT(Audit)/TMK/ADT/2024-2025 passed by the 1st Respondent under Section 73(9) of the CGST Act, 2017, and the KGST Act, 2017, read with Sections 6 and 50 of the CCST Act, 2017, for the tax periods of April 2019-March 2020 (Annexure- A); b. Quashing the impugned summary of the order in Form GST DRC 07 dated 05.02.2025 issued by the 1st Respondent bearing ref No.ZD2902250186782 under Section 73(9) of the CGST Act, 2017, and the KGST Act, 2017, read with Sections 6 and 50 of the CGST Act, 2017, for the tax periods April 2019- March 2020 (Annexure-A-1) c. 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. d. Restrain the Respondents from initiating or pursuing any proceeding for recovery of the demand foisted on the proprietary concern vide the impugned order of adjudication dated 05.02.2025 bearing File No. DCCT(Audit)/ TMK/ADT/2024-2025 passed by the 1st Respondent under Section 73(9) - 4 - HC-KAR NC: 2025:KHC:25094 WP No. 15594 of 2025 of the CGST Act, 2017, and the KGST Act, 2017, read with Sections 6 and 50 of the CGST Act, 2017, for the tax periods of April 2019-March 2020 (Annexure-A) against the petitioner herein or other legal representatives of the deceased sole proprietor; and e. Pass such other or further order as this Hon’ble Court may deem fit in the facts and circumstances of the case, and in the interests of justice and equity 3. The contention of learned counsel for the petitioner is that the said adjudicatory order at Annexure-A has been passed in respect of his father N.Eranna, who expired on 03.05.2021 with the order having been passed on 05.02.2025 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 - 5 - HC-KAR NC: 2025:KHC:25094 WP No. 15594 of 2025 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 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-A 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 5.02.2025 bearing File - 6 - HC-KAR NC: 2025:KHC:25094 WP No. 15594 of 2025 No.DCCT(Audit)/TMK/ADT/2024-2025 passed by respondent No.1 at Annexure-A is quashed. The consequent order dated 5.02.2025 bearing Ref. No.ZD2902250186782 at Annexure-A1 is quashed. iii. 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. iv. All contentions are left open. v. Respondent No.1 is directed to consider the matter from the stage of issuance of notice. vi. 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.: 58