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 f

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