2026 (8) TMI 774

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....e For the Respondents : Sri. K. Hema Kumar, Aga 1 To 4 ORAL ORDER : The first petitioner is a Private Limited Company, and the second and the third petitioners are the son and wife of late Mr. Rudraswamy B K, who died on 25.05.2023. The first petitioner's grievance is with the Recovery Notices issued in Form GST DRC - 13 for recovery of the amount under the Adjudication Orders passed under Section 73 of the Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017 [for short, 'the CGST/KGST Act], and the second and the third petitioners' grievance is with these Adjudication Orders and the Summary of such order in Form GST DRC-07. The details of these Adjudication Orders/ Summary of Orders and t....

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....xable Person [RTP]. 3. Mr. Chidananda Urs B G invites this Court's attention to the provisions of Section 93 of the CGST/KGST Act as regards the second and third petitioners' grievance with the Adjudication Orders and the Summary thereof. The learned counsel also submits that this Court may consider that two separate Show Cause Notices are issued for two different issues for the same tax period [April 2021 to March 2022], and that it would be open to these two petitioners to demonstrate that they have not continued the business and that there is no estate that can support the demand. 4. Mr. K. Hema Kumar, a learned Additional Government Advocate who accepts notice for the first to fourth respondents, is heard for disposal of t....