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Section 93 Allows GST Notices to Legal Heirs Even After Business Closure: Madras HC
Case Law Details
- Case Name
- V. Damayanti Vs Superintendent of GST And Central Excise (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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V. Damayanti Vs Superintendent of GST And Central Excise (Madras High Court)
Madras HC Allows Fresh GST Proceedings Against Legal Heirs as Section 93 Permits Post-Death Assessment; Madras HC Upholds GST Assessment Against Legal Heirs Because Liability Can Be Determined After Death; Madras HC Holds ‘Person Chargeable With Tax’ Includes Legal Heirs Because Statute Imposes Liability; Madras HC Rejects Challenge to GST Demand Because Section 93 Covers Post-Death Determination; Madras HC Says Fresh GST Assessment Can Begin After Taxpayer’s Death Because Section 93 Is Explicit
The Madras H...
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