D Subhasini Devi Vs Assistant Commissioner (Andhra Pradesh High Court)
Case ke facts
GST ka assessment ek aise aadmi ke naam ka nikal diya gaya jo already mar chuka tha. Department ne legal heir ko koi notice nahi diya tha.
Mudda (Issue)
Kya mar chuke vyakti ke naam assessment bina notice ke chal sakta hai?
Faisla (Held)
Court ne saaf bola, deceased ke naam assessment nahi chalega. Case ko wapas bhej diya, bola legal heir ko notice do aur dobara assessment karo.
Practical takeaway
Agar koi mar jaye toh department ko hamesha legal heir ko notice dena zaroori hai. Nahi toh pura assessment dobara se hoga.
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.
WhatsApp par poochiyeGST notice ka jawabAur GST faisle
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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.