9911796707
TMI Blog2024 (10) TMI 1004X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of Section 93 of the CGST/SGST Acts permit the continuance of proceedings against the legal heirs of a deceased person, in a case where the business has been discontinued. However, the said provision does not authorize the continuance and culmination of proceedings against a deceased person. Therefore, Ext.P3 order is a nullity as rightly contended by the learned counsel appearing for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent through Ext.P2 reply dated 06.06.2023. It is submitted that, the death certificate of Santhamma T. had also been produced along with Ext.P2. It is also submitted that, despite being aware of the death of Santhamma T., Ext.P3 order has been passed by the respondent in the name of late Santhamma T. It is a case of the learned counsel for the petitioner that since Ext.P3 order was passed ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eirs of the deceased dealer. It is also submitted that Ext.P3 can only be seen as a proceeding against the legal heirs of the deceased dealer and if the petitioner is aggrieved by Ext.P3, he ought to have availed alternative remedies. 3. Learned counsel appearing for the petitioner, in reply, would submit that the petitioner herein is one of the legal heirs of late Santhamma T. and the Power of At ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s against the legal heirs of a deceased person, in a case where the business has been discontinued. However, the said provision does not authorize the continuance and culmination of proceedings against a deceased person. Therefore, Ext.P3 order is a nullity as rightly contended by the learned counsel appearing for the petitioner. Accordingly, this writ petition is allowed and Ext.P3 is quashed. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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