GST Demand Against Deceased Proprietor Quashed by Allahabad HC

Atishay Traders Vs State of U.P. and Another (Allahabad High Court) Allahabad HC held that the GST Tax determination made in the present case wherein the show cause notice was issued and the determination was made against the dead person without issuing notice to the legal representative, cannot be sustained Allahabad: The Allahabad High Court has set aside a Goods and Services Tax (GST) demand of ₹50,000 raised against a proprietorship firm in the name of its deceased proprietor. The court held that the entire proceedings, initiated by issuing a show-cause notice and culminating in a demand...