Show cause notices issued in the name of a deceased taxable...

Show cause notices issued in the name of a deceased taxable person are void because tax cannot be determined against a non-existent person. Although legal representatives are liable only to the extent of the deceased's estate, that liability requires assessment against them in their representative capacity. They must receive a fresh notice and a meaningful opportunity to reply and be heard before liability is determined. Proceedings initiated solely against a deceased proprietor, including adjudication and recovery, are liable to be quashed and remitted for fresh adjudication against the legal representatives without determination on merits.