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2026 (7) TMI 747

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Full Text of the Document

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....or Petitioner : Mr. Thyagarajan K For Respondent : Mr. L. Gokulraj, Govt. Counsel (Tax) ORDER Late Ram Chandra Gupta was a registered person under applicable GST enactments. Challenging the order dated 29.07.2024, his legal heir and wife has approached this Court. Adverting to death certificate dated 05.10.2020, learned counsel submits that the assessee died on 13.08.2020 whereas the asse....