Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
GST Dept raised Demand Despite Intimation of Assessee’s Death: Madras HC Quashes Orders, Permits Action against Heirs
Madras HC quashed GST demands raised against a deceased assessee without notifying legal heirs, permitting fresh proceedings against successors. The judgment balances revenue recovery with due process rights, requiring proper notice to affected parties before demand enforcement.