9911796707
TMI Blog2025 (1) TMI 593X X X X Extracts X X X X X X X X Extracts X X X X ..... h notice and give opportunity of personal hearing to the successor proprietor/petitioner and to pass a fresh order thereafter - principles of natural justice - HELD THAT:- Undisputed facts are that the petitioner-firm is a proprietorship firm and its proprietor - Shri Shishir Awasthi had died on 25.12.2023, before the issuance of the show cause notice dated 12.02.2024 and the subsequent reminders, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated 20.09.2024 passed by respondent No. 2 under Section 74 of the Central Goods and Services Tax Act, 2017 for assessment year 2020-21, however, prayer has been made that the respondent No. 2 be directed to issue a fresh notice and give opportunity of personal hearing to the successor proprietor/petitioner and to pass a fresh order thereafter. 2. Submissions have been made that the petitioner- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion on 02.01.2024 with effect from 29.12.2023 and is continuing the same firm. 4. Submissions have been made that the passing of the ex parte order, the liability whereafter essentially would fall on the petitioner, without affording any opportunity of hearing to the petitioner is not justified and therefore, the same be set aside. The petitioner being successor in law as well as proprietor of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance of the show cause notice dated 12.02.2024 and the subsequent reminders, which were also issued, apparently, after the effective date of cancellation of the registration in the name of Shishir Awasthi, i.e., 31.01.2024 and in those circumstances, the assessment essentially has been made against a dead person and therefore, the same could not be sustained. However, as the petitioner has succeed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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