Stay Yourself Updated on GST
Advertisements
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Unnikrishnan R.V/s Union of India, decided on 12-6-2024
👉 Issue:-
✔️ Can notice to be issued a deceased person?
👉 TheHon’ble High Court Judgement:-
✔️ Where assessee’s father who was registered under GST and was running a business concern died and thereafter GST Authorities issued a show cause notice on 29-12-2023 in name of deceased dealer, impugned order passed against dead person was to be quashed and GST Authorities were to be directed to issue a common notice to assessee representing interest of other legal heirs of deceased dealer.
Section 93 of Central Goods and Services Tax Act, 2017
Share this content: