Legal Heir Not Liable For GST Dues Without Proof Of Business Continuity: Jharkhand High Court

The Jharkhand High Court has recently held that tax liability under the Central Goods and Services Tax (CGST) Act, 2017, cannot be extended upon a legal heir in the absence of evidence showing that the heir continued the business of the deceased proprietor.  A Division Bench comprising Chief Justice M.S. Ramachandra Rao and Justice Rajesh Shankar while delivering the ruling cla…