https://www.taxtmi.com/caselaws?id=769603 The SC invalidated tax proceedings initiated against a deceased proprietor under the UP GST Act. The Court held that show cause notices and ex parte orders cannot be issued against a deceased person. Authorities must involve legal representatives, provide notice, and follow proper procedural requirements. The existing proceedings were quashed, with liberty granted to tax authorities to initiate fresh proceedings against legal heirs in accordance with law. en-us Mon, 21 Apr 2025 00:00:00 +0530 Mon, 28 Apr 2025 08:35:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769603 The SC invalidated tax proceedings initiated against a deceased proprietor under the UP GST Act. The Court held that show cause notices and ex parte orders cannot be issued against a deceased person. Authorities must involve legal representatives, provide notice, and follow proper procedural requirements. The existing proceedings were quashed, with liberty granted to tax authorities to initiate fresh proceedings against legal heirs in accordance with law. Case-Laws GST Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769603