9911796707
TMI Blog2023 (9) TMI 1661X X X X Extracts X X X X X X X X Extracts X X X X ..... ute the Assessee s death certificate dated 15th April, 2017. The Writ Petition is disposed off by setting aside the order dated 31.03.2023 under Annexure-1 passed by the opposite party No.1. So far as continuance of Proprietorship Firm is concerned, it is directed that a fresh proceeding shall be initiated, in which, the petitioner shall be given opportunity of hearing afresh regarding discharging of liability. The said process shall be completed within a period of three months from the date of production of the certified copy of this order. Petition disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... rtnership firm with effect from 18.07.2017 as a Super Class Contractor having PWD Contractors Registration Certificate No.534 of 2017-18. The principal place of business was at Maitri Vihar, Maitri Lane, Odisha 753012 registered under the GST Act bearing GSTIN 21AASFP4687N1ZF. 5. The opposite party No.2/Additional CT & GST Officer, Cuttack-1 Circle, Cuttack issued a notice on 15.03.2022 to the third person under Section 79 of the Act in Form GST DRC-13 for recovery of alleged demand in the name of the dead person. The petitioner came to know that the opposite party No.2 by creating a temporary GSTIN 212100002431TEMP in the name of deceased Prahallad Moharana raised demand of Rs. 25,12,686/- for the period of 2019-2020 which was never commu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontended that the Registration Certificate of the dealer is not valid after death of the proprietor as reported. However, the legal heir has received the payment of Rs. 1,23,07,455.00 which has not been disclosed by the petitioner in the newly allotted GSTIN and turnover during the year 2017-18 (from 01.07.2017 to 31.03.2018) has been shown as NIL. Hence, it is concluded that payment is received and tax is not paid. Further, he does not dispute the Assessee's death certificate dated 15th April, 2017. 8. Considering the submissions and averments made, we dispose of the Writ Petition by setting aside the order dated 31.03.2023 under Annexure-1 passed by the opposite party No.1. So far as continuance of Proprietorship Firm is concerned, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
