CASE LAW
|
Authority |
One liner |
|
Allahabad High Court Venus Trading Co |
Any adjudication under section 73 against a deceased person is void; notice must issue to the legal representative. |
|
Allahabad High Court Agarwal Khilona Bazar |
No tax proceedings can validly be initiated or concluded against a deceased person without notice to legal heirs. |
|
Allahabad High Court Atishay Traders |
Tax liability cannot be adjudicated against a deceased person without notice to legal heirs. |
|
Madras High Court Tvl M Thangaraj |
The Madurai Bench of the Madras High Court set aside the assessment orders issued under Section 74(9) of the TNGST Act, 2017, against a deceased person, directing the authorities to initiate proceedings against the legal heirs instead. |
|
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. |