The court viewed that the proceeding cannot take place in the name of the deceased mother of the appellant as he is not inheriting the business of the mother
The Kerala High court directed to pass a fresh assessment order under the Goods and Service Tax Act ( GST ), 2017 as the assessment proceedings were in the name of the deceased assessee. The appellant’s business and his mother’s business are two different businesses, though their names are similar. The proceeding cannot take place…
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