Madras HC Grants Legal Representative Opportunity to Defend GST Demand

S. Anand Sathya Vs Superintendent of CGST and Central Excise (Madras High Court)

In the case of S. Anand Sathya vs. Superintendent of CGST and Central Excise at the Madras High Court, the petitioner contested a tax demand order issued after their father’s death. The father, who was the business owner, passed away on February 8, 2023, and the subsequent tax notices and demand orders were issued after his death. The petitioner, who did not inherit the business, argued that the tax demand was unjustified.

The court found that the tax orders, issued after the fath

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