The High Court quashed an order passed against a deceased ...

Proceedings against deceased person quashed, allowed against legal heirs if business closed.

Case Laws GST

October 21, 2024

The High Court quashed an order passed against a deceased person, holding it a nullity. Section 93 of the CGST/SGST Act permits continuance of proceedings against legal heirs of a deceased person if the business is discontinued, but does not authorize proceedings against the deceased. The Court allowed the revenue authorities to continue proceedings against the legal heirs of the deceased person.

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The High Court quashed an order passed against a deceased ...

Proceedings against deceased person quashed, allowed against legal heirs if business closed.

Case Laws GST

October 21, 2024

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