Madras High Court Clarifies Legal Heirs’ Liability for GST Dues and Remits Ex Parte Assessment Orders for Fresh Consideration
The Madras High Court has held that legal heirs are liable for GST dues of a deceased assessee under Section 93 of the GST Act, even if the business is discontinued. The Court set aside ex parte assessment orders passed in the name of the deceased and remitted the matter for fresh adjudication, subject to a pre-deposit and compliance with procedural requirements.
