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Legal Heirs Liable for Deceased GST Assessee’s Tax Dues: Madras HC
Case Law Details
- Case Name
- Sampoornam Vs Assistant Commissioner (ST) (FAC)/Commercial Tax Officer (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Sampoornam Vs Assistant Commissioner (ST) (FAC)/Commercial Tax Officer (Madras High Court)
The Madras High Court heard these writ petitions along with a batch of 250 writ petitions and treated them as part of the larger challenge relating to proceedings initiated under Section 74 of the respective GST enactments. The petitioner challenged assessment orders in Form GST DRC-07 passed under Section 74 for Assessment Years 2017-18 and 2019-20.
The records showed that the assessee had died on 01.05.2020. Thereafter, returns were scrutinised, intimations in Form GST DRC-01A and show...
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