2025 (7) TMI 2033

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....GST<br>HONOURABLE SRI JUSTICE R RAGHUNANDAN RAO AND HONOURABLE SMT JUSTICE SUMATHI JAGADAM Counsel for the Petitioner : Anil Kumar Bezawada Counsel for the Respondent(S) : GP For Commercial Tax PER HON'BLE SRI JUSTICE R. RAGHUNANDAN RAO: The husband of the petitioner, who is the registered person under the GST Act, had passed away on 02.12.2020. Subsequently, the petitioner had receive....

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....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, 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 repre....

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....ner, subject to the stipulations contained under Section 93 (1). 5. The learned Government Pleader for Commercial Taxes, on instructions, submits that notices had been sent to the address given by the husband of the petitioner and as such, the contentions of the petitioner, that she was unaware of the proceedings, cannot be accepted. 6. Even assuming that such notices had been sent in the na....