Show Cause Notice to Deceased Proprietor Invalid Under Section 93; Notice Must Go to Legal Representative
Case-Laws
GST
The HC held that issuance of a show cause notice (SCN) to a deceased proprietor of a firm is impermissible, as section 93 contemplates liability only when the business continues or is discontinued post-death, and mandates issuance of notice to the legal representative. The provision does not authorize determination or recovery against a deceased individual. In the pres
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