High Court of Rajasthan24 July 2026

Chotu Devi v. Union of India

For revenue

D.B. CIVIL WRIT PETITION NO. 11576 OF 2026

The ruling in brief

Where sole proprietorship discontinued on death of proprietor and adjudication orders for tax, interest and penalty were passed against deceased without notice or hearing to legal heir, section 93(1)(b) imposed recovery from estate through legal representative, subject to procedural requirements of proper notice, opportunity of hearing and a reasoned order under section 75.

Where adjudication order and tax demand were issued against a deceased proprietor without notice or hearing to legal heir and without a reasoned speaking order, assessment proceedings stood vitiated for non-compliance with statutory requirements and orders were quashed, allowing for fresh proceedings after giving hearing to legal heir

Provisions considered

Section 93 of Central Goods and Services Tax Act, 2017/Rajasthan Goods and Services Tax Act, 2017; Section 74, read with section 75, of Central Goods and Services Tax Act, 2017/Rajasthan Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Chotu Devi v. Union of India

The ruling in brief

Provisions considered

Chotu Devi v. Union of India

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

Jaiwanti v. Union of India

Arup Datta v. State of West Bengal