https://www.taxtmi.com/caselaws?id=759531 HC found the Show Cause Notice (SCN) issued to a deceased taxpayer invalid. The court ruled that SCN must be served to legal representative or current business operator under Section 93 of CGST Act. Since the notice was addressed to a non-existent person, it was set aside, allowing respondents to issue a proper notice to the appropriate party continuing the business. en-us Mon, 23 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 22:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759531 HC found the Show Cause Notice (SCN) issued to a deceased taxpayer invalid. The court ruled that SCN must be served to legal representative or current business operator under Section 93 of CGST Act. Since the notice was addressed to a non-existent person, it was set aside, allowing respondents to issue a proper notice to the appropriate party continuing the business. Case-Laws GST Mon, 23 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759531