https://www.taxtmi.com/caselaws?id=778587 HC held that a show-cause notice issued to a deceased person is a nullity; although legal representatives are liable under the statute for tax due for 2019-20, proceedings directed at the deceased were invalid. Because authorities were not informed of the death and did not reissue notice to the legal representative, the HC quashed the show-cause notice dated 28.05.2024 and the impugned order dated 29.08.2024, and disposed of the petition. en-us Mon, 11 Aug 2025 00:00:00 +0530 Thu, 18 Sep 2025 08:31:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778587 HC held that a show-cause notice issued to a deceased person is a nullity; although legal representatives are liable under the statute for tax due for 2019-20, proceedings directed at the deceased were invalid. Because authorities were not informed of the death and did not reissue notice to the legal representative, the HC quashed the show-cause notice dated 28.05.2024 and the impugned order dated 29.08.2024, and disposed of the petition. Case-Laws GST Mon, 11 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778587