2026 (2) TMI 164

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.... 1. This petition is directed against order dated 28.02.2025 passed under Section 73 of the Goods and Services Tax Act, 2017 (for short 'the Act') wherein a demand of Rs. 6,43,569.58/- has been raised in the name of Virendra Kumar Maurya. 2. The petitioner Rajvanti Devi, wife of deceased Virendra Kumar Maurya has filed the petition inter alia with the submissions that Virendra Kumar Mau....

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....re, 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 Section 93, the recovery can be made from the legal representatives even after the determination has been made after the death of the proprietor of the firm. ....

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....erson, 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 per....