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 determination issued to the deceased are quashed as unsustainable for want of notice to the legal representative. The petition is allowed; the matter is remitted to the revenue authority to initiate proceedings, if any, by issuing a fresh show cause notice and affording opportunity to the legal representative before making any determination or ordering recovery.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =