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

The Jharkhand High Court has ruled that a legal heir is not liable for the GST dues of a deceased person without proof of business continuity. The court clarified that the principle of succession does not automatically extend the GST liabilities of a deceased individual to their legal heirs unless it is established that the heir has continued the business of the deceased. This judgment provides relief to legal heirs who might otherwise face demands for the GST obligations of the deceased without having taken over or benefited from the continuation of the business. The ruling emphasizes the need for tax authorities to demonstrate a clear link between the legal heir and the continuation of the business to impose GST liability.