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TMI Blog2024 (7) TMI 1541X X X X Extracts X X X X X X X X Extracts X X X X ..... Sravan M.S. For the Respondent : Resmitha R. Chandran. JUDGMENT The "International Agencies", a proprietorship firm, was an assessee under the CGST/SGST Act, 2017. The petitioner's parents were the proprietors of the said firm. The petitioner's mother died on 2.12.20218 and father passed away on 21.02.2021. Even after the death of the petitioner's mother, the assessment orders continued to be i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spose of the writ petition on the assumption that the petitioner had admitted that he had inherited his mother's business. The Division Bench, by Ext. P7 judgment, disposed of the Writ Appeal observing that the petitioner can very well take up the said plea regarding the non-inheritance of his mother's business as well as the plea of limitation before the assessing officer and further directed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9) is appealable under Section 107 of the CGST/SGST Act, 2017. A challenge against the assessment order passed under Section 73(9) on the ground of violation of principles of natural justice is also maintainable before the appellate authority. Whether the 19 days' period granted to the petitioner to reply to the show cause notice was a reasonable period to defend the show cause notice is a matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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