This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Legal Representative Not Liable for Deceased’s GST Unless Continuing Business: Jharkhand HC
Case Law Details
- Case Name
- Rishi Shangari Vs Union of India (Jharkhand High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Jharkhand High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
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 P...





