Bank Account of Son Can’t Be Frozen for Father’s GST Dues Without Adjudication or Notice: Bombay High Court

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Bank Account of Son Can’t Be Frozen for Father’s GST Dues Without Adjudication or Notice: Bombay High Court

GST

Published on

20/04/2026

By Mariya Paliwala

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The Bombay High Court has held that the bank account of a son cannot be attached for recovery of his deceased father’s GST dues without first determining liability under due process of law and issuing a prior show cause notice. The bench of Justice G.S. Kulkarni and Justice Farhan P. Dubash has rejected the department’s…

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Mariya Paliwala https://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.

Bank Account of Son Can’t Be Frozen for Father’s GST Dues Without Adjudication or Notice: Bombay High Court

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