2026 (6) TMI 429

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....er Bishnoi, AAG ORDER PER: ARUN MONGA, J.: 1. Petitioners herein, LRs of the deceased-assessee i.e. late Shri Krishan Lal are before this Court assailing an Assessment Order dated 29.08.2024 passed by the respondent No.3-Assistant Commissioner, State Tax, Ward-1, Circle-A, Sri Ganganagar, wherein demand of unpaid tax for the Financial Year i.e. 2019-2020, respectively has been raised qua the business activities being carried out by late Shri Krishan Lal. 2. Succinctly speaking, the relevant facts of the case, shorn of the unnecessary details, are as follows:- 2.1. Late Shri Krishan Lal (hereinafter referred to as "the deceased") was operating as sole proprietor of M/s Krishan lal Khet Pal (GSTIN 08ABDPL1259L1ZH). The deceased....

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....reinunder:- "Section 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 of the estate of the dec....