Recovery of arrears of sales tax and penalty from the Legal ...

Court Invalidates Sales Tax Recovery Order Against Firm and Partner, Not Legal Heirs of Deceased Sole Proprietor.

May 15, 2019

Case Laws VAT and Sales Tax HC

Recovery of arrears of sales tax and penalty from the Legal Heirs of deceased - - The impugned order contains a fatal flaw insofar as it is addressed to the petitioner Firm and one of its partner, both not being legal heirs of the deceased sole proprietor. The Firm and Partner cannot thus be fastened with the liability of the deceased proprietor.

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Recovery of arrears of sales tax and penalty from the Legal ...

Court Invalidates Sales Tax Recovery Order Against Firm and Partner, Not Legal Heirs of Deceased Sole Proprietor.

May 15, 2019

Case Laws VAT and Sales Tax HC

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