https://www.taxtmi.com/caselaws?id=769466 The SC invalidated GST show cause notices and tax demands issued posthumously against a deceased proprietor. The Court held that tax proceedings cannot be initiated against a deceased person, and legal representatives must be properly notified. Notices issued after GST registration cancellation were deemed void. The Court quashed the existing notices and permitted authorities to initiate fresh proceedings against the legal representative in compliance with procedural requirements. en-us Tue, 22 Apr 2025 00:00:00 +0530 Thu, 16 Apr 2026 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769466 The SC invalidated GST show cause notices and tax demands issued posthumously against a deceased proprietor. The Court held that tax proceedings cannot be initiated against a deceased person, and legal representatives must be properly notified. Notices issued after GST registration cancellation were deemed void. The Court quashed the existing notices and permitted authorities to initiate fresh proceedings against the legal representative in compliance with procedural requirements. Case-Laws GST Tue, 22 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769466