https://www.taxtmi.com/highlights?id=87904 HC held that Section 93 addresses tax liability post-death but does not authorize determination against a deceased person. Issuance of show cause notice (SCN) and demand against a deceased individual without notifying legal representatives is procedurally invalid. The statutory requirement mandates serving SCN on legal representatives and obtaining their response before initiating any determination proceedings. The impugned order was consequently deemed unsustainable, with the court allowing the petition and invalidating the tax determination against the deceased taxpayer. en-us Wed, 30 Apr 2025 08:38:14 +0530 Wed, 30 Apr 2025 08:38:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=87904 HC held that Section 93 addresses tax liability post-death but does not authorize determination against a deceased person. Issuance of show cause notice (SCN) and demand against a deceased individual without notifying legal representatives is procedurally invalid. The statutory requirement mandates serving SCN on legal representatives and obtaining their response before initiating any determination proceedings. The impugned order was consequently deemed unsustainable, with the court allowing the petition and invalidating the tax determination against the deceased taxpayer. Highlights GST Wed, 30 Apr 2025 08:38:14 +0530 https://www.taxtmi.com/highlights?id=87904