https://www.taxtmi.com/caselaws?id=776276 The HC held that issuance of a show cause notice (SCN) and determination of liability under Section 93 of the GST Act cannot be made against a deceased person without issuing notice to the legal representative. Since the proprietor had died and the firm's registration was cancelled, the SCN issued to the deceased was invalid. The provision mandates notice and opportunity to the legal representative before determination and recovery. Consequently, the order passed without notice to the legal representative was quashed and set aside, and the petition was allowed. en-us Fri, 01 Aug 2025 00:00:00 +0530 Thu, 07 Aug 2025 07:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776276 The HC held that issuance of a show cause notice (SCN) and determination of liability under Section 93 of the GST Act cannot be made against a deceased person without issuing notice to the legal representative. Since the proprietor had died and the firm's registration was cancelled, the SCN issued to the deceased was invalid. The provision mandates notice and opportunity to the legal representative before determination and recovery. Consequently, the order passed without notice to the legal representative was quashed and set aside, and the petition was allowed. Case-Laws GST Fri, 01 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776276