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SCN under GST to Legal Heir Mandatory After Proprietor Dies: Allahabad HC
Case Law Details
- Case Name
- Om Prakash Wadhawan Vs State of U.P. (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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Om Prakash Wadhawan Vs State of U.P. (Allahabad High Court)
The Allahabad High Court, in the matter of Om Prakash Wadhawan Vs State of U.P., addressed a petition challenging an order dated August 14, 2024, passed under Section 73 of the Goods and Services Tax Act, 2017 (GST Act), which raised a demand of ₹5,52,584.98/- in the name of Sangeet Wadhawan.
The petitioner, Om Prakash Wadhawan, the husband of the deceased Sangeet Wadhawan, filed the petition, submitting that the proprietor of the proprietorship firm, M/s Krishna Electonics, Sangeet Wadhawan, had died on October 2, ...
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