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…
Labour Laws
06/09/20264 min read
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Manager Continues Business Post-demise of Proprietor: Madras HC Refuses to quash S. 74 GST Order, Says S. 93 Liability May Arise
Corporate Law & GovernanceGST
The Madras High Court has refused to quash a GST order under Section 74 against a manager who continued a business after the proprietor's death. The court ruled that since the manager continued to operate the business, a legal liability under Section 93 could arise. This decision is significant because it clarifies that a person who acts as the face of a business can be held liable for its tax dues, even if they are not the official owner.
