GST assessment issued to deceased taxpayer: order set aside; fresh notice to legal representative; recovery limited u/s 93
Case-Laws
GST
An assessment order passed against a deceased person was held invalid as proceedings can be initiated only against a living person; however, Section 93 permits recovery of GST dues from the deceased's business or estate. In the absence of an express procedure, the assessment must be redone by involving the representative carrying on the business, or wh
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