Issuing show cause notice and determination against a deceased person is impermissible; Section 93 permits action against legal representative
Case-Laws
GST
The HC held that issuance of a show cause notice and consequential determination in the name of a deceased person is impermissible under the statutory scheme; Section 93 addresses liability of a legal representative but does not authorize determination against a deceased individual. Consequently, the impugned SCN and resultant deter
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