Jurisdictional notice to legal representatives is mandatory before determining GST liability after a sole proprietor's death.

GST liability proceedings under Section 73 cannot be initiated or concluded against a deceased sole proprietor where the authorities knew of the death but did not issue notice to the legal representative. Section 93 imposes liability on legal representatives or persons continuing the business, but does not authorise adjudication in the deceased person's name. Notice to a living and correctly identified person is a foundational jurisdictional requirement, and participation by an authorised representative cannot cure this defect. The show cause notice and consequential order were non est and quashed, with fresh proceedings permitted against the legal representative in accordance with law.

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Issues: Whether proceedings for determination of GST liability under Section 73 can be initiated and concluded against a deceased sole proprietor when the GST authorities knew of the death and did not issue notice to the legal representatives.

Analysis: Section 93 provides for liability of legal representatives or persons continuing the deceased person's business to pay tax, interest or penalty, but does not authorise adjudication against the deceased person. A notice addressed to the correct, living person is a foundational jurisdictional requirement. The GST authorities had knowledge of the proprietor's death and of the legal heir's continuation of the business under the same GSTIN before issuing the notice and passing the order. Participation by an authorised representative did not validate proceedings instituted against a dead person. The legal representative was required to be specifically issued notice and afforded an opportunity to respond before any determination.

Conclusion: The show cause notice and consequential order issued against the deceased proprietor were non est and were quashed. Fresh proceedings may be initiated against the petitioner as legal representative in accordance with law.

Ratio Decidendi: A statutory provision imposing liability upon legal representatives after a taxpayer's death does not validate assessment proceedings commenced or completed in the name of the deceased; adjudication must be initiated by notice to the legal representative or person continuing the business.

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