Grounds of Writ-The Petitioner, aggrieved by the impugned order directing the payment of tax, interest, and penalty as the legal representative of his deceased father, has filed the present Writ Petition. The Petitioner asserts that he had obtained fresh registration under the GST regime in his individual capacity following the demise of his father. It is further contended that the Respondent failed to furnish any evidence establishing that the Petitioner continue the business of his deceased father at the time the notice under Section 93(1)(a) of the CGST Act, 2017 was issued.
Order-The Court, dismissed the Writ Petition, has ruled in favour of the Petitioner by quashing the impugned order pertaining to the recovery of tax, interest, and penalty. The Court observed that Respondent No. 3 failed to produce any material evidence substantiating the claim that the Petitioner had continued the business of his deceased father.
GST Case Law Rishi Shangari Versus Union of India
Citation-2025 TAXONATION 764 (JHARKHAND)
Authors-Bhogavalli Mallikarjuna Gupta & Siddharth Surana
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