https://www.taxtmi.com/caselaws?id=783911 Proceedings under s.73 were challenged on the ground that the show cause notice and consequential cancellation order were issued against a deceased proprietor. Applying the settled principle that legal proceedings cannot be initiated or continued against a dead person, the HC held that action could be taken only by properly proceeding against the legal representative/heirs in accordance with law; since the authorities failed to do so, the proceedings were void ab initio from the SCN stage. The SCN and the impugned order were quashed, with liberty to the authorities to initiate fresh proceedings against the petitioner in accordance with law. en-us Tue, 16 Dec 2025 00:00:00 +0530 Wed, 24 Dec 2025 07:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783911 Proceedings under s.73 were challenged on the ground that the show cause notice and consequential cancellation order were issued against a deceased proprietor. Applying the settled principle that legal proceedings cannot be initiated or continued against a dead person, the HC held that action could be taken only by properly proceeding against the legal representative/heirs in accordance with law; since the authorities failed to do so, the proceedings were void ab initio from the SCN stage. The SCN and the impugned order were quashed, with liberty to the authorities to initiate fresh proceedings against the petitioner in accordance with law. Case-Laws GST Tue, 16 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783911