2022 (6) TMI 1180

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.... J. Saikia, learned counsel for the petitioner and Ms. S. Chaudhury, learned counsel appearing on behalf of Mr. H. Gupta, learned CGC for the respondent No.1. Also heard Mr. S. C. Keyal, learned Standing counsel, Central GST for the respondent Nos. 2 and 3. Petitioner herein is the widow of late Dharani Kalita, who expired on 24.07.2019 leaving behind her, a son and their minor daughter at the ....

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....51/- under Section 78 of the said 1994 Act. Being aggrieved with such actions on the part of the respondents in the CGST in issuing such Demand-cum-Show Cause Notice against a deceased person, i.e., her late husband, the petitioner has preferred this writ petition. Mr. Keyal, learned Standing counsel, CGST submitted that only after filing this writ petition by the petitioner, the respondents....