2024 (10) TMI 1004

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....oner is one the legal heirs of late Santhamma T, who was a registered dealer under the CGST/SGST Act. Certain proceedings were initiated against the aforesaid Santhamma T. and Ext.P3 order has been passed demanding the payment of certain amounts. It is a case of the petitioner that, Santhamma T. expired on 08.06.2021 even before the issuance of the show cause notice and this fact had been brought ....

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....legal heirs of the deceased dealer. It is submitted that the facts of the present case, the liability determined against the deceased dealer through Ext.P3 will have to be paid by the legal heirs, as it is the case of the petitioner that the business has been discontinued. It is further submitted that the proceedings have to culminated in some manner and the proceedings are therefore, to be contin....

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....ioner as the petitioner is competent to represent the other legal heirs of late Santhamma T. also. 4. Having heard the learned counsel appearing for the petitioner and the learned Senior Government Pleader, I am of the view that since Ext.P3 seems to be issued against a deceased person, the said order is a nullity. It may be true that the provisions of Section 93 of the CGST/SGST Acts permit the ....