Proceedings u/s73 U.P. GST Act Void When Initiated Against Deceased Proprietor Without Notifying Legal Heirs
Case-Laws
GST
HC quashed proceedings initiated under s.73 of the U.P. GST Act, 2017 against a proprietary concern whose sole proprietor had died prior to issuance of show cause notice. The Court held that s.93 governs the liability of legal representatives for tax, interest or penalty post death, but does not authorize determination of liability in the name of a deceased person.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =