Section 73 tax notice and registration cancellation issued to deceased person held void; fresh proceedings allowed against legal heirs
Case-Laws
GST
Proceedings under Section 73 were challenged on the ground that the show cause notice and consequential order were issued against a deceased person, leading to cancellation of registration. The court held that initiation of statutory proceedings against a deceased person is inherently void and cannot be continued against the legal heirs or
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =