SUNIL THAMPY NAIR v. STATE OF MAHARASHTRA – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Jitendra Jain, Justice
SUNIL THAMPY NAIR
v.
STATE OF MAHARASHTRA
WRIT PETITION NO.18019 OF 2024 dated 14.07.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 93
Decision : In favour of assessee
Demand on deceased person – Deceased had expired prior to passing of impugned order – Under Section 93 of CGST Act department entitled to proceed against legal representatives – Petitioner filed affidavit disclosing legal heirs and immovable property of deceased – Held: Department to issue fresh show cause notice to legal heirs within 4 weeks and conclude proceedings within 6 months – Petitioners undertook not to alienate property until disposal of proceedings – Order set aside – Liberty granted to initiate fresh proceedings in accordance with law.
Represented By:
Counsel for the Petitioner: Prasannan Namboodiri a/w. Prathibha Namboodiri, Pallavi Dabak i/b Tejal S. Darekar
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