2025 (9) TMI 595

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....dent no.3 (Annexure No.4). ii) issue a writ, order or direction in the nature of certiorari quashing impugned show cause notice dated 07.08.2023, for the period September, October, 2017 issued by respondent no.3 (Annexure No.5). iii) issue a writ, order or direction in the nature of certiorari quashing impugned show cause notice dated 25.09.2021, for the period September, 2017 to March, 2018, issued by respondent no.3 (Annexure No. 6). iv) issue a writ, order or direction in the nature of certiorari quashing impugned show cause notice dated 25.09.2021, for the period March,2018, issued by respondent no.3 (Annexure No.7). v) issue a writ, order or direction in the nature of certiorari quashing impugned sho....

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....der the facts and circumstances of the case. xiii) award costs of the petition to the petitioner." 3. Facts reveals that the petitioner is wife of Late Ankur Gupta who was the proprietor of the Modern Steel Traders. Mr. Ankur Gupta died on February 21, 2019. Subsequent to his death, wife of Late Ankur Gupta made an application before the Proper Officer for cancellation of the registration which was cancelled on July 8, 2019. In spite of having knowledge of the same, the authorities issued show cause notices dated September 25, 2021 (Annexure Nos. 4, 6 and 7), February 22, 2023 and August 7, 2023, and thereafter, passed ex parte orders dated July 6, 2023 (Annexure Nos.4, 6 and 8), October 4, 2023 and November 14, 2022 under Secti....

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....1 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 person under this Act; 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 before his....