Legal Proceedings Against Deceased Person Invalidated: Show Cause Notice Quashed Due to Procedural Irregularities Under Rule
Case-Laws
GST
HC ruled that proceedings initiated against a deceased person are legally invalid. The show cause notice and subsequent order issued to the deceased proprietor were procedurally incorrect, as legal proceedings cannot be commenced against a deceased individual. The court held that while authorities may proceed against legal representatives, the existing proceedings were fundamentally flawed. The writ petition challenging the notice was consequently allowed, rendering the entire proceeding from the show cause notice stage null and void. The decision emphasizes the principle that legal actions must be directed appropriately and cannot be sustained against a deceased person's estate without proper legal representation.
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