Case Law Details
Lalitha Subramanian Vs Union of India And 3 Ors. (Allahabad High Court)
Introduction: In the case of Lalitha Subramanian vs. Union of India and Others, heard at the Allahabad High Court, the petitioner challenges a demand cum show cause notice issued by the Assistant Commissioner, Central Goods & Service Tax, Division-I, Noida, dated 26.03.2021. The subsequent order dated 27.02.2023 by the Principal Commissioner, Central Goods & Service Tax Commissionerate, Noida, imposing tax liability, penalty, and interest on M/s TSR Subramanian, a Sole Proprietorship Firm, is also contested. The central issue revolves around the alleged tax liability for the Financial Year 2014-15 on the late Sri T.S.R. Subramanian, the sole proprietor, who passed away on 26.02.2018.
Background: The petitioner, Lalitha Subramanian, contends that the notice and order were erroneously issued against her deceased husband. The petitioner had duly communicated the demise of her husband to the authorities, providing a death certificate and explaining the discrepancy in gross receipts. It was asserted that the alleged tax liability was related to pension income of her late husband. Despite these communications, the impugned order was passed on 27.02.2023.
Petitioner’s Arguments: The primary grounds for challenging the impugned notice and order include:
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