GST Dues of Deceased Not Recoverable from Legal Heir Without Evidence of Business Continuation: Jharkhand HC [Read Order]

The High Court held that GST dues of a deceased person cannot be recovered from a legal heir without evidence of business continuity
GST - GST Dues - GST Dues of Deceased - taxscan

The Jharkhand High Court ruled that GST dues of a deceased person cannot be recovered from a legal heir unless there is concrete evidence showing continuation of the business by the heir after the death of the original proprietor. Rishi Shangari, the petitioner, is the son of Late Navtej Kumar Shangari, who was the proprietor…

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