https://www.taxtmi.com/highlights?id=96571 The High Court considered whether tax determinations issued after a proprietor's death are valid when show cause notices were not served on the legal representative. The court held that where the law attaches liability to a legal representative on the proprietor's death, service of a show cause notice and opportunity to respond must be given to that representative; a determination issued against the deceased without issuing notice to the legal representative is unsustainable. Consequence: the posthumous determination was quashed and the writ petition allowed. en-us Tue, 03 Feb 2026 14:46:01 +0530 Tue, 03 Feb 2026 14:46:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96571 The High Court considered whether tax determinations issued after a proprietor's death are valid when show cause notices were not served on the legal representative. The court held that where the law attaches liability to a legal representative on the proprietor's death, service of a show cause notice and opportunity to respond must be given to that representative; a determination issued against the deceased without issuing notice to the legal representative is unsustainable. Consequence: the posthumous determination was quashed and the writ petition allowed. Highlights GST Tue, 03 Feb 2026 14:46:01 +0530 https://www.taxtmi.com/highlights?id=96571