2024 (7) TMI 50

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..... Saravanan For the Petitioner : Mr. I. Romeo Roy Alfred For the Respondents : Mr. N. Dilip Kumar Senior Standing Counsel ORDER The petitioner is the legal heir of the deceased assessee namely, Late. A. Sathianesan. It appears that the petitioner's father, who was the registered dealer under the provisions of the respective GST enactment, died on 08.02.2023. After his father's death, the petit....

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.... Standing Counsel for the respondent would submit that there is no merit in this Writ Petition as the petitioner has obtained a certificate from Chartered Accountant as on 27.02.2024 to explain the purported mismatch of the Input Tax Credit availed by his father in the business carried by him before his death. 5. It is submitted that the petitioner was aware of the proceedings and had also obtain....

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....should be given a proper opportunity to defend the tax liability. 7. Under these circumstances, the impugned order is quashed and the matter is remitted back to the respondent to pass fresh orders on merits and in accordance with law. 8. The respondent is directed to serve a copy of the notice that preceded the impugned order dated 04.05.2023 to the petitioner within a period of 30 days from the....