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GST Demand Passed Against Deceased Proprietor Without Notice to Legal Heir Quashes: Allahabad HC

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By Mariya Paliwala
GST Demand Passed Against Deceased Proprietor Without Notice to Legal Heir Quashes: Allahabad HC

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The Allahabad High Court, Lucknow Bench, has quashed a GST demand order issued against a deceased proprietor, holding that tax determination proceedings cannot be conducted in the name of a dead person without issuing notice to the legal representative. The Bench of Justice Shekhar B. Saraf and Justice Manjive Shukla have observed that Section 93…

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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.

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