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VAT - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Recovery of arrears of sales tax and penalty from the Legal ...

VAT and Sales Tax

May 15, 2019

Recovery of arrears of sales tax and penalty from the Legal Heirs of deceased - - The impugned order contains a fatal flaw insofar as it is addressed to the petitioner Firm and one of its partner, both not being legal heirs of the deceased sole proprietor. The Firm and Partner cannot thus be fastened with the liability of the deceased proprietor.

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