Jharkhand High Court: Legal Heir Not Liable for Deceased’s GST Dues Without Proof of Business Continuity
Jharkhand High Court: Legal Heir Not Liable for Deceased’s GST Dues Without Proof of Business Continuity Case: Rishi Shangari v. Union of India W.P.(T) No. 523 of 2023 — Judgment dated April 15, 2025 (Jharkhand High Court) The Jharkhand High Court recently set aside a demand order issued against a legal heir for recovery of GST dues belonging to his deceased father. The Court held that a son cannot be made liable for the tax liabilities of a deceased proprietor unless the department produces clear evidence that the legal heir continued the same business after the death of the original taxpayer. The ruling clarifies an important principle under Section 93(1)(a) of the CGST Act, 2017, which places liability on a legal representative only when the same business is carried on after the death of the proprietor.