https://www.taxtmi.com/caselaws?id=797970 CGST Act proceedings cannot be initiated or determined against a deceased proprietor. Section 93(1)(b) limits legal representatives' liability to the estate capable of meeting the tax demand, but requires liability to be determined by issuing notice to them in their capacity as legal representatives and giving them an opportunity to respond and be heard. The Section 74 determination mechanism requires notice to the person liable; proceedings against a non-existing person are void. Consequently, a show-cause notice, adjudication and recovery action issued solely in the deceased proprietor's name are invalid, though fresh proceedings may be commenced lawfully against the legal representatives. en-us Thu, 27 Aug 2026 00:00:00 +0530 Mon, 31 Aug 2026 08:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797970 CGST Act proceedings cannot be initiated or determined against a deceased proprietor. Section 93(1)(b) limits legal representatives' liability to the estate capable of meeting the tax demand, but requires liability to be determined by issuing notice to them in their capacity as legal representatives and giving them an opportunity to respond and be heard. The Section 74 determination mechanism requires notice to the person liable; proceedings against a non-existing person are void. Consequently, a show-cause notice, adjudication and recovery action issued solely in the deceased proprietor's name are invalid, though fresh proceedings may be commenced lawfully against the legal representatives. Case-Laws GST Thu, 27 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797970