2026 (7) TMI 1674

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....er / Decisions)<br>Dated:- 24-7-2026<br>WPT No. 67 of 2025 - -<br>Service Tax<br>HON'BLE SHRI JUSTICE RAKESH MOHAN PANDEY For the Petitioner: Mr. Neelabh Dubey, Senior Advocate with Ms. Smiti Sharma, Advocate. For the Respondents No. 2 & 3: Mr. Maneesh Sharma, Advocate. ORDER 1. The petitioner has filed this petition seeking the following relief(s):- "10.1 Calling for the reco....

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....on receipts of Rs. 86,96,757/-. The demand was confirmed by the Adjudicating Authority vide order dated 30.06.2020 imposing additional penalties and late fees. An appeal was preferred by the petitioner which was dismissed on 03.02.2023 after death of Mahendran Rupesh Naidu on 03.05.2023. Learned Senior Advocate would submit that demand cannot be raised against legal heirs of the dead person of pro....

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....e herein, which have not been disputed by the respondents, M/s Mahendran Rupesh Naidu was a proprietorship firm. The proprietor Mahendran Rupesh Naidu died on 03.05.2023, though Adjudicating Authority had passed order raising demand of Rs. 10,74,919/- along with penalty of equal sum against proprietorship firm on 12.10.2018. The appeal preferred against said order was dismissed vide order dated 03....

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.... that there is nothing about dead persons in Section 11, Section 11 is limited only to recovery of sums that are due to the Government. The very opening words in Section 11 show that duty and other sums must first be payable to the Central Government under the Act or the rules. If such sums are not "payable" then the provisions of the Section do not get attracted at all. We have seen that the Act ....