2025 (8) TMI 1640

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....he Respondent(s) : C.S.C. ORDER 1. This petition is directed against order dated 30.04.2024 passed under Section 73(9) of the Goods and Services Tax Act, 2017 (for short 'the Act') wherein a demand of Rs. 25,28,251/- has been raised in the name of Umesh Chand Agarwal. 2. The petitioner Sangita Agarwal, wife of deceased Umesh Chand Agarwal has filed the petition inter alia with the....

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.... of the fact that Umesh, 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 Umesh, the same are void ab initio and, therefore, the order impugned deserves to be quashed and set aside. 4. Learned....

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....therwise 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 other person, shall be liable to pay tax, interest or penalty due from such perso....

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....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 death of the proprietor of the firm, it is sine qua non that the legal represent....