https://www.taxtmi.com/caselaws?id=769321 A petitioner was not shown to be liable for GST dues of his deceased father's proprietary concern as a legal representative under the CGST Act because the order contained no material proving continuation of the business after the proprietor's death. The petitioner had obtained a fresh registration in his own name, and the liability was fastened under section 93(1)(a) without evidence linking him to the deceased concern's ongoing operations. The HC found the order perverse and unsustainable, and set aside the demand for tax, interest and penalty against the petitioner. en-us Tue, 15 Apr 2025 00:00:00 +0530 Wed, 23 Apr 2025 09:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769321 A petitioner was not shown to be liable for GST dues of his deceased father's proprietary concern as a legal representative under the CGST Act because the order contained no material proving continuation of the business after the proprietor's death. The petitioner had obtained a fresh registration in his own name, and the liability was fastened under section 93(1)(a) without evidence linking him to the deceased concern's ongoing operations. The HC found the order perverse and unsustainable, and set aside the demand for tax, interest and penalty against the petitioner. Case-Laws GST Tue, 15 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769321