9911796707
TMI Blog2024 (10) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of the sole proprietorship concern is not different from that of a sole proprietor. In the present case, a sole proprietor of the concern M/s S.K. Gupta Co. Mr Surender Kumar Gupta, has since expired and therefore, it is relevant in fact, that the impugned SCN has been issued to a non-existent person. Undeniably, in a case where the person is liable to pay tax, interest and/or penalty, has expired and the business is carried on by the taxpayer s legal representative or any other person after his demise, the said legal representative or such other person is liable to pay the due, interest or penalty as payable by the deceased taxpayer. However, the show cause notice for recovery of any such amount is required to be issued to the legal rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01.08.2024 (hereafter the impugned SCN) issued under Section 74 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) to M/s S.K. Gupta Co., the sole proprietorship concern of one Mr Surender Kumar Gupta. 2. The learned counsel for the petitioner states that Mr Surender Kumar Gupta had expired and the present petition has been filed by his widow. 3. Admittedly, the impugned SCN has been issued to a person who was a deceased taxpayer. 4. The learned counsel for the respondents submits that the petitioner has since been carrying on the business of her deceased husband and therefore, in terms of Section 93 of the CGST Act, the respondents are entitled to initiate the proceedings for recovery of any amount due under the relev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2016), where a taxable person, liable to pay tax, interest or penalty under this Act, is a Hindu Undivided Family or an association of persons and the property of the Hindu Undivided Family or the association of persons is partitioned amongst the various members or groups of members, then, each member or group of members shall, jointly and severally, be liable to pay the tax, interest or penalty due from the taxable person under this Act up to the time of the partition whether such tax, penalty or interest has been determined before partition but has remained unpaid or is determined after the partition. (3) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016 (31 of 2016), where a taxable person, liable to pay tax, interes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch amount is required to be issued to the legal representative or such other person, who is carrying on the business of the deceased taxpayer. 8. In the present case, impugned SCN has not been issued to the legal representative of the deceased taxpayer but to the deceased taxpayer. 9. In Unnikrishnan R Ors v. Union of India Ors : 2024 (7) TMI 606 the Madras High Court has held as under:- 10. The order that has been passed against the dead person is non-est in law. If the petitioner is carrying on the business of the deceased person, then, the remedy is available to the Department to proceed against the petitioner under Section 93 of the TNGST Act, 2017. It appears to be that the petitioner is not carrying on the business of the deceased pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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