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Determination Without Notice to Legal Representative Unsustainable: Allahabad High Court Quashes GST Demand Issued to Deceased Proprietor

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By Mariya Paliwala
Allahabad High Court

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The Allahabad High Court has quashed a GST demand order issued in the name of a deceased proprietor, holding that tax determination proceedings conducted against a dead person without issuing notice to the legal representative are legally unsustainable. The bench of Justice Shekhar B. Saraf and Justice Vivek Saran has examined Section 93 of the…

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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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