9911796707
TMI Blog2025 (4) TMI 1380X X X X Extracts X X X X X X X X Extracts X X X X ..... irected against order dated 19.7.2024 passed under Section 73 (9) of the Goods and Services Tax Act, 2017 (for short 'the Act') wherein a demand of Rs. 2,94,649/- has been raised in the name of Arvind Agarwal. 2. The petitioner Neelam Agarwal, wife of deceased Arvind Agarwal has filed the petition inter alia with the submissions that Arvind Agarwal had died on 28.5.2021 and on account of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... firm has already died and the registration of the firm has already been cancelled, there was no occasion for issuing a show cause notice in the name of the deceased and as the proceedings have been conducted in the name of the deceased Arvind Agarwal, the same are void ab initio and, therefore, the order impugned deserves to be quashed and set aside. 4. Learned counsel for the respondents suppor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de, 2016 (31 of 2016), where a person, liable to pay tax, interest or penalty under this Act, dies, then - (a) if a business carried on by the person is continued after his death by his legal representative or any other person, such legal representative or other person, shall be liable to pay tax, interest or penalty due from such person under this Act; and (b) if the business carried on by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said provision cannot and does not authorise the determination to be made against a dead person and recovery thereof from the legal representative. 8. Once the provision deals with the liability of a legal representative on account of death of the proprietor of the firm, it is sine qua non that the legal representative is issued a show cause notice and after seeking response from the legal re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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