legal Heir Liability

This ruling is a strong reaffirmation of due process limitations on GST recovery powers.

The Department attempted to:

• Treat the son as successor to the deceased father’s business 

• Invoke Sections 79 and 93 

• Directly freeze the son’s bank account without notice 

The Court decisively intervened, holding:

• Separate GST registrations = distinct taxable persons

• Liability under Section 93 is not automatic

• Recovery under Section 79 requires prior determination of liability

• Bank attachment without notice violates natural justice + Article 300A

The ruling sharply curtails the Department’s tendency to bypass adjudication through recovery mechanisms.