2025 (4) TMI 238

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....t : C.S.C., Ankur Agarwal (S.C.) ORDER 1. This petition is directed against order dated 17.11.2023 passed under Section 73(9) of the Goods and Services Tax Act, 2017 (for short 'the Act') wherein a demand of Rs. 21,49,585.60 has been raised in the name of Amit Kumar Sethia. 2. The petitioner Alka Sethia, wife of deceased Amit Kumar Sethia has filed the petition inter alia with the....

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....s have been made that once the Department was well aware of the fact that Amit Kumar Sethia, proprietor of the firm has already died and the registration of the firm has already been cancelled, there was no occasion for issuing a show cause notice in the name of the deceased and as the proceedings have been conducted in the name of the deceased Amit Kumar Sethia, the same are void ab initio and, t....

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....ability to pay tax, interest or penalty in certain cases: (1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016 (31 of 2016), where a person, liable to pay tax, interest or penalty under this Act, dies, then - (a) if a business carried on by the person is continued after his death by his legal representative or any other person, such legal representative or o....

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....iness is discontinued, however, the provision does not deal with the fact as to whether the determination at all can take place against a deceased person and the said provision cannot and does not authorise the determination to be made against a dead person and recovery thereof from the legal representative. 8. Once the provision deals with the liability of a legal representative on account of ....