Bombay HC Orders Rehearing in GST Demand Raised against Son After Taxpayer’s Death

Vinay Hiroo Thadani Vs Deputy Commissioner of CGST and Central Excise & Ors. (Bombay High Court) The Bombay High Court dealt with a petition challenging recovery proceedings initiated against the son of a deceased taxpayer under the Central Goods and Services Tax Act, 2017. The petitioner contended that tax recovery proceedings relating to alleged wrongful utilization of Input Tax Credit by his deceased father could not be enforced against him, particularly when the show cause notice was issued after his father’s death. He also challenged the applicability of Sections 74 and 93 of the CG...