9911796707
TMI Blog2024 (7) TMI 1109X X X X Extracts X X X X X X X X Extracts X X X X ..... tative - Section 93 of the CGST Act, 2017 - petitioner would submit that the petitioner has not taken over the business of the petitioner s father (Late) Mr.Sathianesan and therefore, the impugned order is liable to be quashed - HELD THAT:- It is noticed that as a legal representative, the petitioner may be liable to be taxed in terms of Section 93 of the CGST Act, 2017. A similar writ petition wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actments, the Court is of the view that the petitioner should be given a proper opportunity to defend the tax liability.' There are no reason to take a different view - petition allowed. - Honourable Mr. Justice C. Saravanan For the Petitioner : Mr. I. Romeo Roy Alfred For the Respondent : Mr. N. Dilip Kumar Standing Counsel ORDER In this case, the petitioner has challenged the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t petition was also filed by this petitioner in W.P(MD)No.11646 of 2024 for the assessment year 2017-18 and an order came to be passed on 05.06.2024. The said writ petition was disposed of on the following terms: 6. Having considered the submissions of the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent, the Court is of the view that this is a fit case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 04.05.2023 to the petitioner within a period of 30 days from the date of receipt of a copy of this order. The impugned order, which stands quashed, shall be treated as addendum to the show cause notice to be furnished which formed the basis of the impugned order. 9. It is expected that the petitioner will reply the show cause notice within a period of two months from the date of recei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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