https://www.taxtmi.com/caselaws?id=380136 A recovery notice for penalty arising from a deceased sole proprietor's business could not be enforced against a later partnership firm or a partner who was not a legal heir, because liability for the proprietor's dues could not be fastened on them merely due to the subsequent business arrangement. The Court also held that statutory C Forms could not be withheld where the firm had no arrears of sales tax, penalty or interest. The demand notice was therefore set aside against the firm and partner, access to the C Forms was directed to be restored, and recovery was left open only against the deceased proprietor's legal heirs in accordance with law. en-us Wed, 13 Mar 2019 00:00:00 +0530 Wed, 15 May 2019 08:31:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380136 A recovery notice for penalty arising from a deceased sole proprietor's business could not be enforced against a later partnership firm or a partner who was not a legal heir, because liability for the proprietor's dues could not be fastened on them merely due to the subsequent business arrangement. The Court also held that statutory C Forms could not be withheld where the firm had no arrears of sales tax, penalty or interest. The demand notice was therefore set aside against the firm and partner, access to the C Forms was directed to be restored, and recovery was left open only against the deceased proprietor's legal heirs in accordance with law. Case-Laws VAT and Sales Tax Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380136