GST Determination Against Deceased Invalid Without Notice to Legal Representative

Agarwal Khilona Bazar Vs State of U.P. and another (Allahabad High Court) In a significant ruling concerning Goods and Services Tax (GST) liability post-demise of a business proprietor, the Allahabad High Court has nullified a tax demand notice issued to a deceased individual. The court emphasized that even if tax liability can be recovered from legal representatives, the initial determination process, including the issuance of a show cause notice, must be directed at the living legal heir and not the deceased person. The case, Agarwal Khilona Bazar Vs State of U.P. and another, originated fro...