SCN under GST to Legal Heir Mandatory After Proprietor Dies: Allahabad HC

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, 2022. The petitio...