Allahabad HC Quashes GST Demand on Deceased, Directs Due Process for Legal Heir

Devendra Kumar Singh Vs State of U.P. (Allahabad High Court) In a significant ruling, the Allahabad High Court has quashed a demand order issued under Section 73(9) of the Goods and Services Tax (GST) Act, 2017, against a deceased proprietor, Devendra Kumar Singh. The court, in the case of Devendra Kumar Singh Vs State of U.P., emphasized that while legal heirs are liable for tax dues, any proceedings for determining such liability must be initiated directly against them with proper notice. The petition was filed by Harsh Vardhan Singh, son of the late Devendra Kumar Singh. He informed the cou...