The HC held that issuance of a show cause notice (SCN) to a...

The HC held that issuance of a show cause notice (SCN) to a deceased proprietor of a firm is impermissible, as section 93 contemplates liability only when the business continues or is discontinued post-death, and mandates issuance of notice to the legal representative. The provision does not authorize determination or recovery against a deceased individual. In the present case, since the SCN and determination were issued against the deceased without involving the legal representative, the actions were invalid. Consequently, the petition was allowed, and the determination against the deceased proprietor was set aside.