https://www.taxtmi.com/caselaws?id=779692 HC quashed and set aside a demand order made against a deceased proprietor, holding s.93 CGST addresses liability when business continues or is discontinued but does not authorize determination against a dead person or recovery from heirs without due process. The court found the authority issued show-cause and determination only against the deceased without serving the legal representative, violating the statutory requirement to issue notice and seek response from the legal representative before making any determination. Petition allowed. en-us Tue, 07 Oct 2025 00:00:00 +0530 Fri, 10 Oct 2025 08:44:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779692 HC quashed and set aside a demand order made against a deceased proprietor, holding s.93 CGST addresses liability when business continues or is discontinued but does not authorize determination against a dead person or recovery from heirs without due process. The court found the authority issued show-cause and determination only against the deceased without serving the legal representative, violating the statutory requirement to issue notice and seek response from the legal representative before making any determination. Petition allowed. Case-Laws GST Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779692