$~49 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 23.09.2024 + W.P.(C) 11634/2024 & CM APPL. 48366/2024 SMT. USHA GUPTA, WIFE OF LT. SH. SURINDER KUMAR GUPTA (PROPRIETOR OF M/S. S. K. GUPTA AND CO.)

.....Petitioner Through: Mr Jitin Singhal, Advocate.

versus COMMISSIONER OF CGST, DELHI SOUTH COMMISSIONERATE & ANR.

.....Respondents Through: Mr Shubham Tyagi, SSC and Ms Navruti Ojha, Advocate.

CORAM:

HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MR. JUSTICE SACHIN DATTA 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.

Signature Not Verified

4. The learned counsel for the respondents submits that the petitioner has since been carrying on the business of her dec