https://www.taxtmi.com/caselaws?id=768324 The HC quashed a GST demand order issued against a deceased proprietor without involving his legal representative. The Court held that under Section 93 of the GST Act, while legal representatives are liable to pay tax from the deceased's estate, proceedings cannot be initiated directly against a deceased person. The determination made without issuing a show cause notice to the legal representative was declared void ab initio. The authorities were permitted to initiate fresh proceedings in accordance with law, ensuring proper notification to the legal representative. en-us Wed, 02 Apr 2025 00:00:00 +0530 Fri, 04 Apr 2025 07:15:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768324 The HC quashed a GST demand order issued against a deceased proprietor without involving his legal representative. The Court held that under Section 93 of the GST Act, while legal representatives are liable to pay tax from the deceased's estate, proceedings cannot be initiated directly against a deceased person. The determination made without issuing a show cause notice to the legal representative was declared void ab initio. The authorities were permitted to initiate fresh proceedings in accordance with law, ensuring proper notification to the legal representative. Case-Laws GST Wed, 02 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768324