2025 (12) TMI 1451

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....under section 50 as well as section 122 of the U.P. G.S.T. Act, 2017 for the tax period April 2018 to March, 2019, by which respondent no. 3 has demand of Rs. 55,42,604.52/- (Tax Rs. 26,64,713.72/- and Interest of Rs. 2,66,471.36) against the dead person namely Ram Prasad Panday, contained as Annexure No. 3 to this affidavit in the interest of justice." 3. Facts reveals that the petitioner is son of Late Mr. Ram Prasad Panday who was the proprietor of the M/S Pandey Iron Dealer. Mr. Ram Prasad Panday died on February 06, 2021. Subsequent to his death, Counsel of Mr. Ram Prasad Panday made an application before the Proper Officer for cancellation of the registration which was cancelled on June 27, 2023. In spite of having knowledge of the....

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....e 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, 2016 (31 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 ....