Signature Forgery in Form F Filed with Counter Statement: Madras HC releases VAT Liability of deceased Person and his Representatives

The Madras High Court has released a deceased person’s representatives from VAT liability, finding that a signature forgery in the counter statement filed under Form F could not hold them accountable. The court ruled that fraudulent signatures, especially when they are not directly linked to the representatives, invalidate the claim, freeing them from liability. This ruling serves as a reminder of the importance of authentic documentation and the consequences of fraudulent actions in legal and tax matters.