Madras HC Upholds GST Demand Against Deceased Proprietor

Tvl. Vairam Agencies Vodafone Cell Vs State Tax Officer (Madras High Court) Madras High Court has dismissed a petition challenging a tax demand order issued against a deceased individual’s business, ruling that the order was not barred by limitation. The judgment, delivered on February 5, 2025, in the case of Tvl. Vairam Agencies Vodafone Cell vs. State Tax Officer, upheld the tax liability while granting the petitioner an opportunity to file a statutory appeal. The case involves a proprietary concern, Tvl. Vairam Agencies Vodafone Cell, which was engaged in the sale of Vodafone recharge cou...