https://www.taxtmi.com/highlights?id=89461 HC allowed the petition challenging a tax order under GST Act, finding procedural irregularities in the proceedings against a deceased proprietor. The court held that Section 93 prohibits determination of tax liability against a deceased person without issuing a show cause notice to the legal representative. The tax department's order was deemed void ab initio as it failed to follow mandatory legal procedures for initiating proceedings against a deceased taxpayer's estate, thereby rendering the entire tax determination process invalid and unenforceable. en-us Mon, 16 Jun 2025 08:39:02 +0530 Mon, 16 Jun 2025 08:39:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=89461 HC allowed the petition challenging a tax order under GST Act, finding procedural irregularities in the proceedings against a deceased proprietor. The court held that Section 93 prohibits determination of tax liability against a deceased person without issuing a show cause notice to the legal representative. The tax department's order was deemed void ab initio as it failed to follow mandatory legal procedures for initiating proceedings against a deceased taxpayer's estate, thereby rendering the entire tax determination process invalid and unenforceable. Highlights GST Mon, 16 Jun 2025 08:39:02 +0530 https://www.taxtmi.com/highlights?id=89461