2025 (9) TMI 1211

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....<br>Dated:- 15-9-2025<br>RP No. 40/2025 in WP(C) No. 3026/2024 - -<br>GST<br>HON'BLE MR. JUSTICE SANJEEV KUMAR, AND HON'BLE MR. JUSTICE SANJAY PARIHAR, JUDGE For the Petitioner(s) Through: Mrs. Monika Kohli, Sr. AAG. For the Respondent(s) Through: None. ORDER (ORAL) SANJEEV KUMAR J 1. This is a petition filed by the Deputy Commissioner State Taxes (Recovery) and one another, seeking....

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....ght to be reviewed does not suffer from any error of law or fact apparent on face of record. This Court, after due deliberation, came to the conclusion that the demand was confirmed by the petitioners herein without hearing the tax payer, in that, the notice of show cause notice was issued to a dead person. 4. Having found that order of demand followed by the recovery notice were also vitiated ....