Legal Representatives Must Be Notified Before Tax Determination Against Deceased Taxpayer Under Section 93 Liability Rules

Legal Representatives Must Be Notified Before Tax Determination Against Deceased Taxpayer Under Section 93 Liability RulesCase-LawsGSTHC held that a tax determination cannot be made against a deceased person. Section 93 addresses liability of legal repres

Legal Representatives Must Be Notified Before Tax Determination Against Deceased Taxpayer Under Section 93 Liability Rules
Case-Laws
GST
HC held that a tax determination cannot be made against a deceased person. Section 93 addresses liability of legal representatives only for ongoing or discontinued businesses, but does not authorize determination against a deceased individual. Issuance of show cause notice (SCN) must be made to legal representatives, and determination must occur after

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