Tax Recovery Notice Against Deceased Taxpayer's Heirs Quashed Due to Procedural Irregularities in Statutory Communication
Case-Laws
GST
HC allowed the petition challenging tax recovery proceedings against legal heirs of deceased taxpayer. The court found the statutory notice issued to a deceased person was procedurally invalid, violating principles of natural justice. The STO failed to provide legal heirs an opportunity to be heard before confirming tax demand under Section 74 of the Ac
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