https://www.taxtmi.com/highlights?id=92185 The HC held that issuance of a show cause notice and consequential determination in the name of a deceased person is impermissible under the statutory scheme; Section 93 addresses liability of a legal representative but does not authorize determination against a deceased individual. Consequently, the impugned SCN and resultant determination issued to the deceased are quashed as unsustainable for want of notice to the legal representative. The petition is allowed; the matter is remitted to the revenue authority to initiate proceedings, if any, by issuing a fresh show cause notice and affording opportunity to the legal representative before making any determination or ordering recovery. en-us Wed, 03 Sep 2025 08:19:26 +0530 Wed, 03 Sep 2025 08:19:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=92185 The HC held that issuance of a show cause notice and consequential determination in the name of a deceased person is impermissible under the statutory scheme; Section 93 addresses liability of a legal representative but does not authorize determination against a deceased individual. Consequently, the impugned SCN and resultant determination issued to the deceased are quashed as unsustainable for want of notice to the legal representative. The petition is allowed; the matter is remitted to the revenue authority to initiate proceedings, if any, by issuing a fresh show cause notice and affording opportunity to the legal representative before making any determination or ordering recovery. Highlights GST Wed, 03 Sep 2025 08:19:26 +0530 https://www.taxtmi.com/highlights?id=92185