VINAY HIROO THADANI v. DEPUTY COMMISSIONER OF CGST & CENTRAL EXCISE & ORS. – BOMBAY HIGH COURT
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
VINAY HIROO THADANI
v.
DEPUTY COMMISSIONER OF CGST & CENTRAL EXCISE & ORS.
WRIT PETITION No. 983 of 2026 dated 04.03.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 74 & 93
Decision : In favour of assessee
Proceedings against legal heir post death – Petitioner challenged Section 93(1) CGST Act 2017 as ultra vires or to be read down for inapplicability post registered person’s death – SCN issued after death of father raising ITC recovery demands – Orders passed without considering detailed reply and violating natural justice – Petitioner did not appear despite notices per department – Held: Petition disposed – Orders set aside – Matter remitted for fresh hearing on all contentions within 4 weeks post hearing fixed on 13.03.2026 – Documents to be provided on application.
Represented By:
Counsel for the Petitioner: Gopal Mundhra a/w Yash Prakash i/b. Economic Laws Practice
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