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 Assessment Against Deceased Person Invalid, S. 93 Doesn’t Permit Determination After...

GST Assessment Against Deceased Person Invalid, S. 93 Doesn’t Permit Determination After Death: Allahabad HC

GST

Published on

By Mariya Paliwala
GST Assessment Against Deceased Person Invalid, S. 93 Doesn’t Permit Determination After Death: Allahabad HC

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Allahabad High Court, Lucknow Bench, has held that Goods and Services Tax (GST) proceedings initiated in the name of a deceased proprietor are legally unsustainable, ruling that Section 93 of the GST Act permits recovery from legal heirs but does not authorise issuance of show cause notices or determination of tax liability against a…

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

GST

GST Demand on Money Transfer Services: Delhi High Court Sends Export and S. 74 Disputes to Appellate Authority

The Delhi High Court has directed the assessee to pursue its statutory appeal against...
GST

GST Refund Rejection Quashed After Revised Notice Returned Undelivered: Gujarat High Court

The Gujarat High Court has set aside the rejection of a ₹3.83 lakh GST...
Notification

Customs Can’t Insist on Form-I for India–UK CETA Tariff Claims Supported by Valid Origin Declaration: CBIC

The Central Board of Indirect Taxes and Customs (CBIC) has clarified that an importer...
Direct Tax

Can Foreign Assets Be Assessed for AY 2018–19 When the First Black Money Act Notice Was Issued in FY 2018–19? Karnataka High Court Says...

The Karnataka High Court has quashed an assessment concerning two properties in Morocco after...

More like this

GST

GST Demand on Money Transfer Services: Delhi High Court Sends Export and S. 74 Disputes to Appellate Authority

The Delhi High Court has directed the assessee to pursue its statutory appeal against...
GST

GST Refund Rejection Quashed After Revised Notice Returned Undelivered: Gujarat High Court

The Gujarat High Court has set aside the rejection of a ₹3.83 lakh GST...
Notification

Customs Can’t Insist on Form-I for India–UK CETA Tariff Claims Supported by Valid Origin Declaration: CBIC

The Central Board of Indirect Taxes and Customs (CBIC) has clarified that an importer...