9911796707
TMI Blog2024 (6) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... y the petitioner in GSTR 01 and the returns filed in GSTR 3B - Section 93 of the TNGST Act, 2017 - HELD THAT:- It is not open for the petitioner to state that the petitioner can wash away the liability incurred by the petitioner's mother, particularly, in the light of Section 93 of the TNGST Act, 2017. However, the facts remain that the impugned orders have been passed after the petitioner' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner that the petitioner's mother namely, D.Parvatham, was proprietrix of M/s.Parvathaa Exports and that she died on 13.05.2023. However, the impugned orders have been passed on 22.06.2023 in the name of the petitioner's mother, who was carrying on the business under the name and style of M/s.Parvathaa Exports in these assessment years. 3. It is submitted that the assessment orders ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the Auto-Populated Credit in GSTR 2A. It is submitted by the petitioner that if the respondent gives an opportunity to the petitioner, he will be able to explain the discrepancies on merits, as he may be in possession of the relevant records to substantiate the same. 6. The learned counsel for the petitioner submits that the assessment orders are nullity and without any merits in the light of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the petitioner's mother died on 13.05.2023 and thus, the respondent was unaware of the same and proceeded to pass impugned orders for the respective assessment years. The petitioner may have the cause to substantiate it on merits. 9. Considering the same, the impugned orders are quashed and the case is remitted back to the respondents to pass fresh orders, subject to the petitioner depositin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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