https://www.taxtmi.com/caselaws?id=769728 The HC invalidated show cause notices and demands issued against a deceased GST taxpayer. The court held that tax liability determination cannot be made posthumously without notifying legal representatives. Section 93 of the GST Act requires procedural fairness, mandating notice to legal representatives before tax proceedings. The existing notices were quashed, with directions to initiate fresh proceedings following proper legal protocols. en-us Mon, 28 Apr 2025 00:00:00 +0530 Thu, 05 Jun 2025 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769728 The HC invalidated show cause notices and demands issued against a deceased GST taxpayer. The court held that tax liability determination cannot be made posthumously without notifying legal representatives. Section 93 of the GST Act requires procedural fairness, mandating notice to legal representatives before tax proceedings. The existing notices were quashed, with directions to initiate fresh proceedings following proper legal protocols. Case-Laws GST Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769728