2025 (9) TMI 181

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....ndent(s) : C.S.C. ORDER 1. This petition is directed against orders dated 18.12.2023, 25.04.2024, 13.08.2024 and 14.02.2025 passed under Section 73(9) of the Goods and Services Tax Act, 2017 (for short 'the Act') wherein demand of Rs. 26,68,978.36 for Financial Year 2017-18 Rs. 18,81,085.73 for Financial Year 2018-19 Rs. 13,59,062.86 for Financial Year 2019-20 and Rs. 9,00,690/- for ....

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....en cancelled, there was no occasion for the petitioner to have accessed the said portal, the show cause notice remained unanswered which resulted in passing of the orders dated 18.12.2023, 25.04.2024, 13.08.2024 and 14.02.2025 raising demand against the deceased. 3. Submissions have been made that once the Department was well aware of the fact that Pushpa Gupta, proprietor of the firm has alrea....

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.... 6. Undisputed facts are that the show cause notices and determination of tax have been made after the death of the proprietor of the firm. Provisions of Section 93 of the Act, insofar as relevant, reads as under: "93. Special provisions regarding liability to pay tax, interest or penalty in certain cases: (1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 201....

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....d after his death." 7. A perusal of the above provision would reveal that the same only deals with the liability to pay tax, interest or penalty in a case where the business is continued after the death, by the legal representative or where the business is discontinued, however, the provision does not deal with the fact as to whether the determination at all can take place against a deceased pe....