2026 (2) TMI 164

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....: Mudit Agarwal For the Respondent(s) : C.S.C. ORDER 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 pet....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ame 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 Section 93, the recovery can be made from the legal representatives even after the determination h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ive 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 of the estate of the deceased, to the extent to which the estate is capable of meeti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 made in the present case wherein the show cause notice was issued and the determination was m....