Stay abreast with the latest developments in the professional domain along with in-depth analysis through the monthly BCA Journal. Get access to an engaging library of researched publications from the BCAS stable.
Learn MoreExplore past issues of BCA Journal & indulge in a treasure trove of high-quality professional content across format of print, videos & learning events from the BCAS stable.
Learn More
HIGH COURT
21. (2026) 41 Centax 440 (Bom.)
Navin Vishwanathan vs. State of Maharashtra
dated 15.04.2026
GST dues of a deceased proprietor cannot be recovered from his son directly without examining the statutory provisions of legal representative liability.
FACTS
Petitioner was independently carrying on business as a sole proprietor under a separate GST registration. Petitioner’s deceased father was running another proprietorship concern under a similar trade name. Respondent confirmed GST demand against the deceased father’s proprietorship. Thereafter, respondent issued DRC-13 to the petitioner’s banker for recovery of such dues attaching the petitioner’s bank account without issuance of any prior SCN or grant of opportunity of hearing. Being aggrieved, the petitioner approached the Hon’ble High Court.
HELD
The Hon’ble High Court held that recovery presupposes an established liability against the specific person. Separate GSTINs and premises indicated that petitioner and his father were distinct taxable persons. It further o
