GSTAT Thiruvananthapuram
Vijayan Sahadevan (Deceased) v. Commissioner of Kerala State GST
Where business of sole proprietor was discontinued after GSTIN cancellation and no notice or inquiry was made to legal representative regarding inherited estate as required under Section 93(1)(b), proceedings continued against deceased person were impermissible, with liability of legal heir limited to inherited estate, making OIA and underlying proceedings unsustainable and to be set aside. GST: Where assessee filed GSTR-3B returns for July-2017 to February-2018 on 31-7- 2018 and March-2018 on 16-6-2019, within the revised time period permitted by retrospective amendment to Section 16(5), disallowance of input tax credit on ground of limitation was unsustainable and assessee was entitled to claimed ITC with consequential relief