Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
HomeGSTGST Proceedings Can’t Initiated Against Deceased Sole Proprietor: Allahabad HC

GST Proceedings Can’t Initiated Against Deceased Sole Proprietor: Allahabad HC

GST

Published on

By Mariya Paliwala
GST Proceedings Can’t Initiated Against Deceased Sole Proprietor: Allahabad HC

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Allahabad High Court has set aside GST proceedings initiated against a deceased sole proprietor, holding that issuance of a show cause notice and passing of an adjudication order against a dead person is legally unsustainable.  The bench of Justice Vikas Budhwar clarified that while tax dues may be recoverable from legal heirs in terms…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

Notification

ICAI Proposes Changes to CA Act to Enable Bigger Accounting and Consulting Firms

The Institute of Chartered Accountants of India (ICAI) is preparing a set of proposed...
GST

DRC-01 Summary Can’t Substitute S. 74(1) SCN: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Coimbatore Bench, has held that an...
GST

Appeal on Whether ITC Can Be Denied Solely Due to Retrospective Cancellation of Supplier’s GST Registration: GSTAT 

The Goods and Services Tax Appellate Tribunal (GSTAT), Patna Bench, has admitted an appeal...
GST

No Fresh Pre-Deposit Required Where Earlier 10% Deposit Exceeds Reduced Tax in Dispute: GSTAT 

The GST Appellate Tribunal (GSTAT), Odisha has held that an assessee may not be...

More like this

Notification

ICAI Proposes Changes to CA Act to Enable Bigger Accounting and Consulting Firms

The Institute of Chartered Accountants of India (ICAI) is preparing a set of proposed...
GST

DRC-01 Summary Can’t Substitute S. 74(1) SCN: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), Coimbatore Bench, has held that an...
GST

Appeal on Whether ITC Can Be Denied Solely Due to Retrospective Cancellation of Supplier’s GST Registration: GSTAT 

The Goods and Services Tax Appellate Tribunal (GSTAT), Patna Bench, has admitted an appeal...