AdvertisementSmt. Devan Anisha Vs Union of India (Chhattisgarh High Court) The Chhattisgarh High Court considered a writ petition challenging a garnishee notice issued under Section 87(b) of the Finance Act, 1994 and Section 142 of the CGST Act, 2017, seeking recovery of service tax dues from the legal heirs of a deceased sole proprietor. The petitioner sought quashing of the demand notice and a direction restraining the Revenue from recovering the dues of the deceased from his legal heirs. The petitioner submitted that Mahendran Rupesh Naidu, proprietor of M/s Mahendran Rupesh Naidu, carried on subcontrac...