Liability of legal representative under GST: determination against a deceased proprietor quashed for failure to notice the legal representative
Case-Laws
GST
The High Court considered whether tax determinations issued after a proprietor's death are valid when show cause notices were not served on the legal representative. The court held that where the law attaches liability to a legal representative on the proprietor's death, service of a show cause notice and opportunity to respond mus
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =