2025 (1) TMI 593

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.... Ankur Agarwal (S.C.) ORDER 1. This petition is directed against order dated 20.09.2024 passed by respondent No. 2 under Section 74 of the Central Goods and Services Tax Act, 2017 for assessment year 2020-21, however, prayer has been made that the respondent No. 2 be directed to issue a fresh notice and give opportunity of personal hearing to the successor proprietor/petitioner and to pass a fre....

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....e new proprietor of the firm, wife of the deceased, got a fresh registration on 02.01.2024 with effect from 29.12.2023 and is continuing the same firm. 4. Submissions have been made that the passing of the ex parte order, the liability whereafter essentially would fall on the petitioner, without affording any opportunity of hearing to the petitioner is not justified and therefore, the same be set....

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....its proprietor - Shri Shishir Awasthi had died on 25.12.2023, before the issuance of the show cause notice dated 12.02.2024 and the subsequent reminders, which were also issued, apparently, after the effective date of cancellation of the registration in the name of Shishir Awasthi, i.e., 31.01.2024 and in those circumstances, the assessment essentially has been made against a dead person and there....