GST Proceedings Are Valid Against Legal Heirs with Recovery Confined to Inherited Estates
GST Proceedings Are Valid Against Legal Heirs with Recovery Confined to Inherited Estates Issue Whether GST assessment proceedings can be initiated and tax liability, interest, or penalties determined against a legal heir after the death of the proprietor and subsequent closure of the business for past tax periods (FY 2018-19). Facts The petitioner is the… Read More »