Tax liability on death, partition, dissolution, and trust termination shifts to successors under special GST provisions. Section 93 of the CGST Act lays down special rules for liability to pay tax, interest, or penalty where a liable person dies, a HUF or AOP is partitioned, a firm is dissolved, or guardianship or trust is terminated. The provision shifts liability to legal representatives, successors, members, partners, ward, or beneficiary according to the relevant event and limits it, in the case of death, to the extent of the estate capable of meeting the charge. The cited case law states that fresh adjudicatory proceedings may be initiated against a legal heir after the death of the taxable person.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax liability on death, partition, dissolution, and trust termination shifts to successors under special GST provisions.
Section 93 of the CGST Act lays down special rules for liability to pay tax, interest, or penalty where a liable person dies, a HUF or AOP is partitioned, a firm is dissolved, or guardianship or trust is terminated. The provision shifts liability to legal representatives, successors, members, partners, ward, or beneficiary according to the relevant event and limits it, in the case of death, to the extent of the estate capable of meeting the charge. The cited case law states that fresh adjudicatory proceedings may be initiated against a legal heir after the death of the taxable person.
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