2026 (7) TMI 69

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....AVATI For the Petitioner(s) No. 1 : Mr. D K Trivedi (5283) For the Respondent(s) No. 1, 2 : Ms Tanushree Shrimal, AGP ORAL ORDER (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. In view of the peculiar set of facts, we are passing the present order in the interest of justice and to address the issue raised in the present writ petition. 2. The petitioner is a senior citizen aged abo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t, 2017 in Form GST DRC-01 was passed imposing tax aggregating to Rs. 6,06,026/-, followed by the order in Form GST DRC-07 dated 19.12.2023. 3. Both the notice and order are passed in the name of a dead person. It appears that thereafter, the petitioner, who is not connected with proprietorship firm, was informed by the respondent Department through telephone that if the amount is deposited und....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....istant Commissioner, State GST to grant access to the GST registration so that they can file an appeal against the impugned order. 5. Under the circumstances, since the impugned show-cause notice as well as order has been passed against the dead person, the same are required to be quashed and set aside. We do not find any fault with the any of the parties; the petitioner who is a house wife, se....