2025 (12) TMI 1363

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....the Impugned Adjudication Order bearing no. ACCT/LGSTO-183/BogusITC/DRC 07-2/T-9443/24-25, No. MA290225020808U dated 05.02.2025 (Annexure H1) and the Impugned Summary Order bearing no. ZD2902250205889 dated 05.02.2025 (Annexure H2), issued by the 1st Respondent under Section 74 of the GST Act; (ii) quashing the recovery notice bearing file no. ACCT/LGSTO-183/Rec.procd/DRC-07/T.9547/2024-25 dated 24.02.2025 (Annexure J), issued by the 1st Respondent under Section 78 read with Section 83 of the GST Act. (iii) quashing the show cause notice bearing file no. No. ACCT/LGSTO-183/ dated 02.08.2024 Bogus.ITC/DRC-1/T.2123/2024-25, (Annexure F), issued by the 1s Respondent under Section 74(5) of the GST Act; (iv) Pass such ....

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....sion of the Delhi High Court in the case of Usha Gupta Vs. Commissioner of CGST - W.P.(C).No.11634/2024 and C.M. Appl. No. 48366/2024, dated 23.09.2024 and in the light of the decision of the Madras High Court in the case of Unnikrishnan R Vs. Union of India W.P.(MD) No. 12464/2024 and W.M.P.(MD)Nos.11068, 11073 & 11079 of 2024, dated 12.06.2024. 5. In the case of Usha Gupta (supra), the Delhi High Court held as under: "5. It is settled law that the identity of the sole proprietorship concern is not different from that of a sole proprietor. In the present case, a sole proprietor of the concern - M/s S.K. Gupta & Co. - Mr Swrender Kumar Gupta, has since expired and therefore, it is relevant in fact, that the impugned SCN has been....

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....n, each member or group of members shall, jointly and severally, be liable to pay the tax, interest or penalty due from the taxable person under this Act up to the time of the partition whether such tax, penalty or interest has been determined before partition but has remained unpaid or is determined after the partition. (3) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016 (31 of 2016), where a taxable person, liable to pay tax, interest or penalty under this Act, is a firm, and the firm is dissolved, then, every person who was a partner shall, jointly and severally, be liable to pay the tax, interest or penalty due from the firm under this Act up to the time of dissolution whether such tax, interest or penalt....

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....he deceased taxpayer but to the deceased taxpayer. 9. In Unnikrishnan R & Ors v. Union of India & Ors : 2024 (7) TMI 606 the Madras High Court has held as under:- "10. The order that has been passed against the dead person is non-est in law. If the petitioner is carrying on the business of the deceased person, then, the remedy is available to the Department to proceed against the petitioner under Section 93 of the TNGST Act, 2017. It appears to be that the petitioner is not carrying on the business of the deceased person." 10. In view of the above, the impugned SCN is set aside. It is clarified that, this order will not preclude the respondents from issuing a notice to the legal representative or any other person,....