FEATURED JURISPRUDENCE
Legal Heir Must Be Heard Before GST Order After Proprietor's Death: Rajasthan HC in Chotu Devi v. Union of India
Rajasthan High Court holds that a legal heir's liability under Section 93 of the CGST Act is subject to the hearing and reasoned-order mandate of Section 75; orders passed after the proprietor's death without notice to the heir quashed.
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