CASE LAW
|
Authority |
One liner |
|
Allahabad High Court Devendra Kumar Singh |
The Allahabad High Court quashed a GST demand issued posthumously against a deceased person, holding that determination of tax liability must be made against the legal representative, not the dead. |
|
Allahabad High Court Amit Kumar Sethia |
GST demand against a deceased person cannot be sustained as the SCN and subsequent order were issued to the deceased after cancellation of registration without involving the legal representative as mandated by Section 93 of the GST Act. |