216.            A, taxable person, running business of providing educational services on which following were the liabilities as on 1.4.2017:

Tax: 2 lacs

Interest: 25,000

Penalty: 1 lacs

A died on 1.4.2017. B is the legal representative of A. Discuss the taxability  of business dues if:

a.                   business is discontinued on 15.3.2017 (before death)

b.                  business is discontinued on 20.4.2017 (after death)

c.                   business is continued by Mr. B, the legal representative

d.                  business is continued by Mr. C, son of Mr. A

The total dues outstanding = Rs. 3, 25, 000

(Tax: 2 lacs + Interest: 25,000 + Penalty: 1 lacs)

As per section 93 of the CGST Act,

a.                   B, the legal representative of Mr. A is liable to pay dues out of the Estate of Mr. A to the extent to which estate is capable of meeting dues of Rs. 3, 25,000.

b.                  B, the legal representative of Mr. A is liable to pay dues out of the Estate of Mr. A to the extent to which estate is capable of meeting dues of Rs. 3, 25,000.

c.                   B, the legal representative of Mr. A is liable to pay dues of Rs. 3, 25,000.

d.                  C, son of Mr. A, who is carrying on the business is liable to pay dues of Rs. 3, 25,000.