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2025 (6) TMI 1064
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....li Gupta For the Respondent :- Ankur Agarwal, S.C. ORDER 1. This petition is directed against order dated 02.12.2023 passed under Section 73(9) of the Goods and Services Tax Act, 2017 ('Act') wherein a demand of Rs. 27,33,816.10 has been raised in the name of petitioner. 2. Mr. Siddharth Shukla, son of late Satish Kumar Shukla, has filed the present petition inter alia with the....
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.... the respondents supported the order impugned with the aid of provisions of Section 93 of the Act. Submissions have been made that under the provisions of Section 93, recovery can be made from the legal representatives even after the determination has been made after the death of the proprietor of the firm. 5. We have considered the submissions made by counsel for the parties and have perused t....
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....; and (b) if the business carried on by the person is discontinued, whether before or after his death, his legal representative shall be liable to pay, out of the estate of the deceased, to the extent to which the estate is capable of meeting the charge, the tax, interest or penalty due from such person under this Act, whether such tax, interest or penalty has been determined bef....