HC allowed the petition challenging tax recovery proceedings ...

Tax Recovery Notice Against Deceased Taxpayer's Heirs Quashed Due to Procedural Irregularities in Statutory Communication

April 9, 2025

Case Laws GST HC

HC allowed the petition challenging tax recovery proceedings against legal heirs of deceased taxpayer. The court found the statutory notice issued to a deceased person was procedurally invalid, violating principles of natural justice. The STO failed to provide legal heirs an opportunity to be heard before confirming tax demand under Section 74 of the Act of 2017. Consequently, the recovery notice against the petitioners was deemed legally unsustainable, and the entire proceedings were nullified due to non-compliance with statutory requirements for proper notice and hearing.

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HC allowed the petition challenging tax recovery proceedings ...

Tax Recovery Notice Against Deceased Taxpayer's Heirs Quashed Due to Procedural Irregularities in Statutory Communication

April 9, 2025

Case Laws GST HC

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