Distinct legal entity principle bars GST recovery from company bank accounts for deceased proprietor's unpaid dues.
Case-Laws
GST
GST recovery for a deceased proprietor's dues cannot be pursued against a private limited company that is legally distinct from the proprietary concern; Form GST DRC-13 notices attaching the company's bank account were therefore quashed. Adjudication against the deceased proprietor's family members required examination of the statutory conditions governing liability on a taxable person's death under Section 93(1)(a) and 93(1)(b) of the CGST/KGST Act. Because those material circumstances were not considered, the adjudication orders were quashed and remitted for fresh consideration after the family members may respond to the show-cause notices on all available grounds.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =