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Service Tax - Highlights / Catch Notes

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Liability on legal heir of the dues of deceased - It is very ...


Successor Liable for Business Debts; Legal Heirs Not Responsible for Deceased Proprietor's Outstanding Dues.

June 23, 2021

Case Laws     Service Tax     AT

Liability on legal heir of the dues of deceased - It is very much clear that in case of transfer or otherwise disposal of the business, in such circumstances, only the successor is liable to pay the dues. There is no provision in law till yet in case of death of the proprietor of the firm who will be liable to pay the dues thereof - in case of death of the proprietor of the firm, no liability can be fastened on the legal heir for the period till the lifetime of the proprietor - AT

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