Section 93 requires notice to legal representative before tax determination; SCN against deceased proprietor void ab initio

Section 93 requires notice to legal representative before tax determination; SCN against deceased proprietor void ab initioCase-LawsGSTThe HC held that a SCN and subsequent determination issued against a deceased proprietor were void ab initio because s.9

Section 93 requires notice to legal representative before tax determination; SCN against deceased proprietor void ab initio
Case-Laws
GST
The HC held that a SCN and subsequent determination issued against a deceased proprietor were void ab initio because s.93 of the GST Act contemplates liability of a legal representative only where the business is continued or discontinued and does not authorize determination against a dead person or recovery from heirs without procedural compliance. T

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