https://www.taxtmi.com/caselaws?id=445820 An order passed against a sole proprietorship after the proprietor's death was held unsustainable because the department had been informed of the death but failed to serve notice on the legal representative. Effective notice and an opportunity of hearing were required before further proceedings could continue against the representative. The absence of such service vitiated the order, which was therefore set aside and the matter remitted for fresh decision after hearing the petitioner or her representative. en-us Tue, 07 Nov 2023 00:00:00 +0530 Tue, 22 Apr 2025 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445820 An order passed against a sole proprietorship after the proprietor's death was held unsustainable because the department had been informed of the death but failed to serve notice on the legal representative. Effective notice and an opportunity of hearing were required before further proceedings could continue against the representative. The absence of such service vitiated the order, which was therefore set aside and the matter remitted for fresh decision after hearing the petitioner or her representative. Case-Laws GST Tue, 07 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445820