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Legal representative potentially liable for tax u/s 93 of CGST ...


Tax liability of legal rep under CGST Act questioned. Court quashed order, remitted case for fresh hearing allowing petitioner to defend.

Case Laws     GST

July 22, 2024

Legal representative potentially liable for tax u/s 93 of CGST Act, 2017. Petitioner claimed non-liability as business not taken over from late father. Court quashed order, remitted case for fresh decision after giving petitioner opportunity to defend tax liability as legal representative/heir in accordance with law. Similar petition earlier disposed allowing petitioner to defend liability. Petition allowed.

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