Unnikrishnan R. Vs Union of India
Date: June 12, 2024
Subject Matter
Demand order is invalid if business of the deceased person is not carried on by legal heirs
Summary
The writ petition was filed challenging an order dated 29.12.2023, which was passed against the deceased dealer Mr. Radhakrishnan Pillai, by the third respondent. The petitioner, a legal heir of Mr. Pillai, argued that the order is legally invalid as…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT In this Writ Petition, the petitioner has challenged the impugned order dated 29.12.2023 passed by the third respondent in GSTIN: 33ABBPP2462P1ZF/2017-18, and prayed for a direction to the second, third and fourth respondents not to proceed further with recovery proceedings pursuant to the impugned order. 2. Mr.G.Rajaraman, learned Central Gover…