2024 (7) TMI 1541

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.... Petitioner : Srikanth Thamban Sravan M.S. For the Respondent : Resmitha R. Chandran. JUDGMENT The "International Agencies", a proprietorship firm, was an assessee under the CGST/SGST Act, 2017. The petitioner's parents were the proprietors of the said firm. The petitioner's mother died on 2.12.20218 and father passed away on 21.02.2021. Even after the death of the petitioner's mother, th....

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....rned Single Judge had proceeded to dispose of the writ petition on the assumption that the petitioner had admitted that he had inherited his mother's business. The Division Bench, by Ext. P7 judgment, disposed of the Writ Appeal observing that the petitioner can very well take up the said plea regarding the non-inheritance of his mother's business as well as the plea of limitation before the asses....

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....t. 3. Ext. P11 order under Section 73(9) is appealable under Section 107 of the CGST/SGST Act, 2017. A challenge against the assessment order passed under Section 73(9) on the ground of violation of principles of natural justice is also maintainable before the appellate authority. Whether the 19 days' period granted to the petitioner to reply to the show cause notice was a reasonable period to ....