2024 (7) TMI 606

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....n'ble Mr. Justice C. Saravanan For the Petitioners : Mr.Bobby John Pulickaparambil For the R1 : Mr.G.Rajaraman Central Government Standing Counsel For the R2 & R3 : Mr.R.Sureshkumar Additional Government Pleader ORDER In this Writ Petition, the petitioner has challenged the impugned order dated 29.12.2023 passed by the third respondent in GSTIN: 33ABBPP2462P1ZF/2017-18, and pray....

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.... Section 73(1) of the TNGST Act, 2017 on 29.09.2023 in the name of the deceased dealer Mr.Radhakrishnan Pillai. 4. The case of the petitioner is that although the petitioner and other members of the family are the legal heirs/legal representatives of the deceased dealer Mr.Radhakrishnan Pillai, they are not carrying on the business carried on by the deceased Mr.Radhakrishnan Pillai. It is submi....

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.... family members have responded. 6. It is further submitted that in the affidavit, the petitioner has stated that they have orally informed the officers about the death of the dealer telephonically. It is therefore submitted that there is no merits in the challenge to the impugned order. 7. The learned Additional Government Pleader for the second to fourth respondents submitted that the petit....

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....84 years. 10. The order that has been passed against the dead person is nonest in law. If the petitioner is carrying on the business of the deceased person, then, the remedy is available to the Department to proceed against the petitioner under Section 93 of the TNGST Act, 2017. It appears to be that the petitioner is not carrying on the business of the deceased person. 11. Be that as it may....