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TMI Blog2024 (7) TMI 1347X X X X Extracts X X X X X X X X Extracts X X X X ..... s - recovery of the tax from the petitioner, after husband's death - whether business of the deceased husband was carried on by the petitioner or not - HELD THAT:- The petitioner appears to have replied to the respondent on the letterhead of the proprietary concern implying as if the petitioner was carrying on the business of her late husband, namely Sundaramurthy, who has died on 20.12.2022. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lenged the following assessment orders: S.No Writ Petition Assessment Order Date of the impugned order 1 W.P.(MD) No.16141 of 2024 GSTIN-33AARPS1222K1ZK/2017-18 12.02.2024 2 W.P.(MD) No.16142 of 2024 GSTIN-33AARPS1222K1ZK/2018-19 12.02.2024 3 W.P.(MD) No.16143 of 2024 GSTIN-33AARPS1222K1ZK/2019-20 12.02.2024 4 W.P.(MD) No.16144 of 2024 GSTIN-33AARPS1222K1ZK/2020-21 12.02.2024 5 W.P.(MD) No.16145 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also the deceased husband is without any merits. 6. The learned Additional Government Pleader appearing on behalf of the respondent would submit that the submission that the impugned order was passed against a proprietary concern of the petitioner's deceased husband is non est in law and is therefore liable to be quashed cannot be countenanced, as the petitioner has replied in the letterhead ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rits and in accordance with law. The petitioner shall file a reply to the notices that preceded the impugned orders. 9. It is open for the petitioner to explain as to how Section 93 of the respective GST enactment are not applicable to the petitioner. It is expected that the petitioner will give a consolidated reply by treating the impugned orders as addendum to the show cause notices that precede ..... X X X X Extracts X X X X X X X X Extracts X X X X
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