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    <title>2024 (7) TMI 606 - MADRAS HIGH COURT</title>
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    <description>HC ruled that recovery proceedings against a deceased dealer under TNGST Act were invalid. The court quashed the impugned order and directed respondents to issue a common notice to legal heirs within 30 days. If legal heirs were operating the business, further proceedings could be initiated under Section 93 of the Act. Writ Petition was disposed of without costs.</description>
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      <description>HC ruled that recovery proceedings against a deceased dealer under TNGST Act were invalid. The court quashed the impugned order and directed respondents to issue a common notice to legal heirs within 30 days. If legal heirs were operating the business, further proceedings could be initiated under Section 93 of the Act. Writ Petition was disposed of without costs.</description>
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