Legal Heir Wins Challenge to GST Tax Liability Order After Procedural Fairness Violation Under Natural Justice Principles

HC allowed the writ petition, setting aside the impugned GST tax liability order against the legal heir. The court emphasized principles of natural justice, requiring issuance of a fresh notice and providing an opportunity for personal hearing to the successor proprietor. The decision aligns with precedent established in a prior Division Bench ruling involving similar circumstances of tax proceedings against legal heirs of a proprietorship firm, ensuring procedural fairness in tax assessment processes. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X