2025 (10) TMI 488

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.... Bisht, Amrendra Ashok, Jai Priya Swapnil For the Respondent(s) : C.S.C. ORDER 1. This petition is directed against order dated 14.08.2024 passed under Section 73 of the Goods and Services Tax Act, 2017 (for short 'the Act') wherein a demand of Rs. 5,52,584.98/- has been raised in the name of Sangeet Wadhawan. 2. The petitioner Om Prakash Wadhawan, husband of deceased Sangeet W....

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....ing the order in the name of the deceased and as the proceedings have been conducted in the name of the deceased, the same are void ab initio and, therefore, the order impugned deserves to be quashed and set aside. 4. Learned counsel for 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 Secti....

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.... 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 ....

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....erson 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 representative is issued a show cause notice and after seeking response from the legal representative, the determination should take place. 9. In view thereof, the determination ....