Legal Representative of Deceased Must Be Notified Before GST Determination: Allahabad HC

Mudit Gupta Vs State of U.P. And 2 Others (Allahabad High Court) The Allahabad High Court has ruled that a tax determination made against a deceased individual is invalid, even though their legal heirs are liable for the tax. In the case of Mudit Gupta v. State of U.P. and Others, the petitioner, Mudit Gupta, challenged multiple tax demand orders issued in the name of his deceased mother, Pushpa Gupta. Pushpa Gupta, the proprietor of the firm M/s M.G. Sarees, passed away on June 14, 2021. Her firm’s GST registration was canceled a year later. However, the tax authorities subsequently iss...