https://www.taxtmi.com/caselaws?id=777452 HC held that Section 93 of the GST Act does not permit issuance of a show-cause notice or tax determination against a deceased proprietor; liability arises only against the legal representative where business continues or is discontinued, and therefore notices and determination must be issued to the legal representative after affording opportunity to respond. The notice and determination issued solely against the deceased were invalid. Impugned order set aside and petition allowed. en-us Tue, 26 Aug 2025 00:00:00 +0530 Fri, 29 Aug 2025 08:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777452 HC held that Section 93 of the GST Act does not permit issuance of a show-cause notice or tax determination against a deceased proprietor; liability arises only against the legal representative where business continues or is discontinued, and therefore notices and determination must be issued to the legal representative after affording opportunity to respond. The notice and determination issued solely against the deceased were invalid. Impugned order set aside and petition allowed. Case-Laws GST Tue, 26 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777452