https://www.taxtmi.com/caselaws?id=770290 The SC examined the validity of tax proceedings against a deceased GST taxpayer. The Court ruled that show cause notices and tax determinations cannot be issued directly to a deceased person. Section 93 mandates that legal representatives must receive proper notice and opportunity to respond before any tax recovery. The impugned order was quashed, with directions to initiate proceedings correctly by involving legal representatives through appropriate legal mechanisms. en-us Thu, 08 May 2025 00:00:00 +0530 Fri, 09 May 2025 09:11:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770290 The SC examined the validity of tax proceedings against a deceased GST taxpayer. The Court ruled that show cause notices and tax determinations cannot be issued directly to a deceased person. Section 93 mandates that legal representatives must receive proper notice and opportunity to respond before any tax recovery. The impugned order was quashed, with directions to initiate proceedings correctly by involving legal representatives through appropriate legal mechanisms. Case-Laws GST Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770290