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TMI Blog2025 (5) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... t : Ankur Agarwal (S.C.) ORDER 1. This petition is directed against order dated 31.07.2024 passed under Section 73(9) of the Goods and Services Tax Act, 2017 (for short 'the Act') wherein a demand of Rs. 3,85,947/- has been raised in the name of Devendra Kumar Singh. 2. The petitioner Harsh Vardhan Singh, son of deceased Devendra Kumar Singh has filed the petition inter alia with the su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that once the Department was well aware of the fact that Devendra Kumar Singh, proprietor of the 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 Devendra Kumar Singh, the same are void ab initio and, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erest or penalty in certain cases: (1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deal with the fact as to whether the determination at all can take place against a deceased person and 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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