https://www.taxtmi.com/caselaws?id=785969 Show cause notices and tax determinations issued to a deceased proprietor were held invalid because statutory liability attaches to the legal representative; the provision governing postdeath liability requires issuance of notice to the legal representative and an opportunity to respond, and a determination made against the deceased without serving the legal representative cannot be sustained. The HC allowed the writ and set aside the determination made after the proprietor's death for failure to comply with the notice requirement under the relevant GST provision. en-us Thu, 29 Jan 2026 00:00:00 +0530 Tue, 03 Feb 2026 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785969 Show cause notices and tax determinations issued to a deceased proprietor were held invalid because statutory liability attaches to the legal representative; the provision governing postdeath liability requires issuance of notice to the legal representative and an opportunity to respond, and a determination made against the deceased without serving the legal representative cannot be sustained. The HC allowed the writ and set aside the determination made after the proprietor's death for failure to comply with the notice requirement under the relevant GST provision. Case-Laws GST Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785969