https://www.taxtmi.com/highlights?id=87134 The HC ruled that a GST demand against a deceased individual without issuing a show cause notice to their legal representative is invalid. While Section 93 of the GST Act addresses the liability of legal representatives to pay tax, interest, or penalties after a proprietor's death, it does not authorize determinations against deceased persons. The court held that issuing notice to and seeking response from the legal representative is a prerequisite before making any determination. Consequently, the determination made against the deceased without proper notice to the legal representative was unsustainable and the petition was allowed. en-us Fri, 04 Apr 2025 07:15:55 +0530 Fri, 04 Apr 2025 07:15:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=87134 The HC ruled that a GST demand against a deceased individual without issuing a show cause notice to their legal representative is invalid. While Section 93 of the GST Act addresses the liability of legal representatives to pay tax, interest, or penalties after a proprietor's death, it does not authorize determinations against deceased persons. The court held that issuing notice to and seeking response from the legal representative is a prerequisite before making any determination. Consequently, the determination made against the deceased without proper notice to the legal representative was unsustainable and the petition was allowed. Highlights GST Fri, 04 Apr 2025 07:15:55 +0530 https://www.taxtmi.com/highlights?id=87134