HC directs Commissioner to issue GST notice on representative of Deceased Assessee

Lalitha Subramanian Vs Union of India And 3 Ors. (Allahabad High Court) Introduction: In the case of Lalitha Subramanian vs. Union of India and Others, heard at the Allahabad High Court, the petitioner challenges a demand cum show cause notice issued by the Assistant Commissioner, Central Goods & Service Tax, Division-I, Noida, dated 26.03.2021. The subsequent order dated 27.02.2023 by the Principal Commissioner, Central Goods & Service Tax Commissionerate, Noida, imposing tax liability, penalty, and interest on M/s TSR Subramanian, a Sole Proprietorship Firm, is also contested. The c...