Liability of legal representative under GST: notice must be served on the representative; assessments against deceased invalid

Show cause notices and tax determinations issued to a deceased proprietor were held invalid because statutory liability attaches to the legal representative; the provision governing postdeath liability requires issuance of notice to the legal representative and an opportunity to respond, and a determination made against the deceased without serving the legal representative cannot be sustained. The HC allowed the writ and set aside the determination made after the proprietor's death for failure to comply with the notice requirement under the relevant GST provision.

---

---

Issues: Whether a tax determination and demand under the GST Act can be validly made against a deceased person when the show cause notice and determination were issued after the proprietor's death without issuing notice to the legal representative.

Analysis: The Court examined Section 93 of the Goods and Services Tax Act, 2017, which addresses liability to pay tax, interest or penalty where a person liable dies and provides for liability of the legal representative when the business is continued or discontinued. The provision addresses the liability of the legal representative and recovery from the estate but does not itself authorize making the determination against a person who is already deceased. Where liability is to be enforced against a legal representative, procedural steps require that the legal representative be given notice and an opportunity to respond before determination and recovery proceedings are concluded.

Conclusion: The determination and demand issued and passed in the name of the deceased without issuing notice to the legal representative are unsustainable; the impugned order is quashed and set aside and the respondents may proceed in accordance with law by issuing appropriate notice to the legal representative.

---