Arvind Treaders Vs State of Uttar Pradesh And Another (Allahabad High Court)
Case ke facts
Ek proprietor ka case tha jo GST ka demand marne ke baad mar gaya. Department ne direct uske naam pe demand nikaal diya, bina legal heir ko notice diye. Matlab aadmi mar chuka tha, par fir bhi uske naam GST ka assessment kar diya.
Mudda (Issue)
Jab proprietor mar chuka ho to kya bina legal heir ko notice diye assessment/ demand chalega?
Faisla (Held)
Court ne bola, Section 93 ke tahat dead person ke against koi bhi determination nahi ho sakta. Jab tak legal heir ko notice na diya gaya ho, assessment valid nahi hai. Puri demand ko radd kar diya.
Practical takeaway
Agar proprietor ya taxpayer mar jaye, department ko hamesha pehle legal heir ko notice dena hoga. Bina notice ke pura assessment ghalat ho jayega.
Original report: taxguru.in
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-05.