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

The HC held that issuance of a show cause notice (SCN) and determination of liability under Section 93 of the GST Act cannot be made against a deceased person without issuing notice to the legal representative. The provision contemplates liability only where the business is continued by the legal representative or discontinued, requiring due process against the representative. In the present case, as the proprietor had died and the firm was cancelled, the SCN issued to the deceased without notice to the legal representative was invalid. Consequently, the HC quashed and set aside the impugned order dated 8.12.2023, holding that determination against a dead person is impermissible and recovery from the legal representative requires prior issuance of notice and opportunity to respond. The writ petition was allowed.