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USHA GUPTA & OTHER vs. COMMISSIONER OF CGST, DELHI SOUTH COMMISSIONERATE & ANOTHER
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA

Pet. Counsel

Jitin Singhal

Res. Counsel

Shubham Tyagi

Petitioner / Applicant	USHA GUPTA & OTHER
Respondent	COMMISSIONER OF CGST, DELHI SOUTH COMMISSIONERATE & ANOTHER
Court	Delhi High Court
State	Delhi
Date	Sep 23, 2024
Order No.	W. P. (C) 11634/2024 & CM APPL. 48366/2024
Citation	2024(9) TAXREPLY 11109
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Section 74

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Section 93

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ORDER
VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition, inter alia, impugning a Show Cause Notice dated 01.08.2024 (hereafter the impugned SCN) issued under Section 74 of the Central Goods and Services Tax Act, 2017 (hereafter the CGST Act) to M/s S.K. Gupta & Co., the sole proprietorship concern of one Mr Surender Kumar Gupta. 2. The learned counsel for the petitioner states that Mr Surender Kumar Gupta had expired and the present petition has been filed by his widow. 3. Admittedly, the impugned SCN has been issued to a person who was a deceased taxpayer. 4. The learned counsel for the respondents submits that the petitioner has since been carrying on the business of her deceased husband and therefore, in terms of Section 93 of the CGST Act, the respondents are entitled to initiate the proceedings for recovery of any amount due under the relevant statute from the said concern. 5. It is settled law that the identity of the sole proprietorshi....