Legal Representative Not Liable for Deceased’s GST Unless Continuing Business: Jharkhand HC

Rishi Shangari Vs Union of India (Jharkhand High Court) Legal representative not liable to discharge outstanding GST liability of the deceased unless proved to be continuing the business-High Court of Jharkhand Facts of the case: 1.Summon was issued to the father of petitioner regarding non-payment of GST. Upon receipt of summon, the petitioner responded to summon and apprised the Department regarding the Death of the father and requested for waiver of liability pointing out that proceedings cannot be initiated against a dead person. 2. Whereas, upon the death of father, the Petitioner had obt...