https://www.taxtmi.com/caselaws?id=783823 Proceedings for cancellation of GST registration initiated and concluded against a deceased proprietor were void. Applying the principle that a show cause notice or order issued to a dead person is a nullity, non est and void ab initio unless addressed to the legal representatives, the HC held that the entire proceedings, including the impugned cancellation order, could not stand. The impugned orders were quashed, with liberty to the tax authority to initiate fresh proceedings in accordance with law against the legal representatives, if warranted; the petition was allowed. en-us Fri, 21 Nov 2025 00:00:00 +0530 Tue, 23 Dec 2025 07:59:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783823 Proceedings for cancellation of GST registration initiated and concluded against a deceased proprietor were void. Applying the principle that a show cause notice or order issued to a dead person is a nullity, non est and void ab initio unless addressed to the legal representatives, the HC held that the entire proceedings, including the impugned cancellation order, could not stand. The impugned orders were quashed, with liberty to the tax authority to initiate fresh proceedings in accordance with law against the legal representatives, if warranted; the petition was allowed. Case-Laws GST Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783823