Delhi High Court Clarifies Legal Position on Liability of Legal Heirs Under Section 93 of CGST Act After Proprietor’s Death
The Delhi High Court has held that when a proprietor against whom an order under Section 73 of the CGST Act is passed dies, it is for the authorities to determine, in accordance with Section 93 of the Act, whether legal heirs have succeeded to the estate or business before proceeding against them for recovery.
