{"id":76361,"date":"2026-08-12T09:32:46","date_gmt":"2026-08-12T09:32:46","guid":{"rendered":""},"modified":"2026-08-12T09:32:46","modified_gmt":"2026-08-12T09:32:46","slug":"distinct-legal-entity-principle-bars-gst-recovery-from-company-bank-accounts-for-deceased-proprietor-s-unpaid-dues","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76361","title":{"rendered":"Distinct legal entity principle bars GST recovery from company bank accounts for deceased proprietor&#8217;s unpaid dues."},"content":{"rendered":"<p>Distinct legal entity principle bars GST recovery from company bank accounts for deceased proprietor&#39;s unpaid dues.<br \/>Case-Laws<br \/>GST<br \/>GST recovery for a deceased proprietor&#39;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&#39;s bank account were therefore quashed. Adjudication against the deceased proprietor&#39;s family members required examination of the statutory conditions governing liability on a taxable person&#39;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.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=102635\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Distinct legal entity principle bars GST recovery from company bank accounts for deceased proprietor&#8217;s unpaid dues.Case-LawsGSTGST recovery for a deceased proprietor&#8217;s dues cannot be pursued against a private limited company that is legally distinct fr&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76361","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76361","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76361"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76361\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76361"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76361"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76361"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}