Demand Order passed against deceased person is not valid
Last updated: 24 September 2024
Court :
Madras High Court
Brief :
The Hon'ble Madras High Court in the case of Unnikrishnan R. v. Union of India [W.P No. 12464 of 2024 dated June 12, 2024], held that order passed against the dead person is invalid when the business of the deceased person is not being operated by the legal heirs of the deceased person. Also, it was held that, the Department is empowered to recover the tax amount under Section 93 of the Central Goods and Services Tax Act ("the CGST Act") if the business is being carried out by the legal heirs of the deceased person.
Citation :
W.P No. 12464 of 2024 dated June 12, 2024
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Bimal Jain
Published in GST
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