SCN under Section 93 GST cannot be issued to deceased without notice to legal representative
Case-Laws
GST
The HC held that issuance of a show cause notice (SCN) and determination of liability under Section 93 of the GST Act cannot be made against a deceased person without issuing notice to the legal representative. The provision contemplates liability only where the business is continued by the legal representative or discontinued, requiring due process against the representative. In t
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