https://www.taxtmi.com/highlights?id=88060 HC allowed the writ petition, setting aside the impugned GST tax liability order against the legal heir. The court emphasized principles of natural justice, requiring issuance of a fresh notice and providing an opportunity for personal hearing to the successor proprietor. The decision aligns with precedent established in a prior Division Bench ruling involving similar circumstances of tax proceedings against legal heirs of a proprietorship firm, ensuring procedural fairness in tax assessment processes. en-us Mon, 05 May 2025 08:37:52 +0530 Mon, 05 May 2025 08:37:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=88060 HC allowed the writ petition, setting aside the impugned GST tax liability order against the legal heir. The court emphasized principles of natural justice, requiring issuance of a fresh notice and providing an opportunity for personal hearing to the successor proprietor. The decision aligns with precedent established in a prior Division Bench ruling involving similar circumstances of tax proceedings against legal heirs of a proprietorship firm, ensuring procedural fairness in tax assessment processes. Highlights GST Mon, 05 May 2025 08:37:52 +0530 https://www.taxtmi.com/highlights?id=88060