S. Anand Sathya Vs Superintendent of CGST and Central Excise
Date: July 3, 2024
Subject Matter
Taxpayer could be held accountable only if they took over the business from his/her dead father
Summary
In the case, the petitioner challenged two orders (dated 22.03.2024 and the demand orders dated 26.04.2024 and 01.05.2024) concerning tax demands due from the petitioner's father, who passed away on 08.02.2023. The petitioner argued that because…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT In this case, the petitioner has challenged the impugned order, dated 22.03.2024 and the consequential demand order, dated 26.04.2024 and 01.05.2024. 2. The case of the petitioner is that the impugned order has been passed in respect of the demand due and payable by the petitioner’s father in the business that was carried out by the petiti…