1. The petitioner, wife and legal heir of late Shri Hansa Ram
Choudhary, has approached this Court assailing the orders passed
against the deceased proprietor (late Shri Hansa Ram Choudhary) of
M/s Shri Satguru Marbles Industry, who expired on 30.12.2025. The
impugned orders include order dated 31.12.2025 passed under Section
74 of the CGST/RGST Act and Order-in-Original dated 26.03.2026
passed under the CGST Act, 2017.
2. Succinctly speaking, the relevant facts of the case, shorn of the
unnecessary details, are as follows:-
2.1 The proceedings relate to orders passed under the provisions of
the CGST/RGST Act, 2017, whereby tax demands, along with applicable
interest and penalties, were raised against late Shri Hansa Ram
Choudhary, who was the sole proprietor of M/s Shri Satguru Marbles
Industry who expired on 30.12.2025. The said orders include orders
dated 31.12.2025 passed under Section 74 of the CGST/RGST Act and
Order-in-Original dated 26.03.2026 passed under the CGST Act, 2017.
2.2 Under the aforesaid orders, demands were raised towards tax,
interest and penalties, including demands of ₹8,22,310/-, ₹1,57,600/-
