https://www.taxtmi.com/caselaws?id=777692 HC held that issuance of a show-cause notice and tax determination in the name of a deceased proprietor was invalid. Section 93 addresses liability where business continues or is discontinued after death and contemplates proceedings against the legal representative, not the deceased; therefore the legal representative must be issued notice and given opportunity to respond before any determination or recovery. The impugned determination and consequential cancellation made against the dead person without notice to the legal representative could not be sustained, and the petition was allowed. en-us Mon, 01 Sep 2025 00:00:00 +0530 Wed, 03 Sep 2025 08:19:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777692 HC held that issuance of a show-cause notice and tax determination in the name of a deceased proprietor was invalid. Section 93 addresses liability where business continues or is discontinued after death and contemplates proceedings against the legal representative, not the deceased; therefore the legal representative must be issued notice and given opportunity to respond before any determination or recovery. The impugned determination and consequential cancellation made against the dead person without notice to the legal representative could not be sustained, and the petition was allowed. Case-Laws GST Mon, 01 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777692