https://www.taxtmi.com/caselaws?id=772951 HC ruled that tax authorities cannot issue a show cause notice or determine tax liability against a deceased proprietor under the GST Act. The court held that proceedings must be initiated against the legal representative, who must be given notice and opportunity to respond. The impugned order raising tax demand against the deceased was quashed, with authorities directed to follow proper legal procedures in future proceedings. en-us Thu, 15 May 2025 00:00:00 +0530 Mon, 16 Jun 2025 08:38:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772951 HC ruled that tax authorities cannot issue a show cause notice or determine tax liability against a deceased proprietor under the GST Act. The court held that proceedings must be initiated against the legal representative, who must be given notice and opportunity to respond. The impugned order raising tax demand against the deceased was quashed, with authorities directed to follow proper legal procedures in future proceedings. Case-Laws GST Thu, 15 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772951