https://www.taxtmi.com/caselaws?id=797970 GST proceedings against a deceased proprietor cannot be sustained where the show-cause notice, tax determination and recovery notice are issued solely in the deceased person's name. Legal representatives may be liable only to the extent of the estate inherited, but they must be independently served with notice and given an opportunity to respond and be heard before liability is determined. The determination machinery requires notice to the person liable; notice to a deceased person is a nullity. Fresh proceedings may be initiated through manual service of a show-cause notice on the legal representatives, followed by adjudication after hearing them. en-us Thu, 27 Aug 2026 00:00:00 +0530 Thu, 03 Sep 2026 14:11:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797970 GST proceedings against a deceased proprietor cannot be sustained where the show-cause notice, tax determination and recovery notice are issued solely in the deceased person's name. Legal representatives may be liable only to the extent of the estate inherited, but they must be independently served with notice and given an opportunity to respond and be heard before liability is determined. The determination machinery requires notice to the person liable; notice to a deceased person is a nullity. Fresh proceedings may be initiated through manual service of a show-cause notice on the legal representatives, followed by adjudication after hearing them. Case-Laws GST Thu, 27 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797970