Proceedings under Section 74 void if initiated against deceased proprietor without serving or substituting legal representative

Proceedings under Section 74 void if initiated against deceased proprietor without serving or substituting legal representativeCase-LawsGSTHC allowed the writ petition and quashed the show cause notice and consequential orders issued under Section 74 of t

Proceedings under Section 74 void if initiated against deceased proprietor without serving or substituting legal representative
Case-Laws
GST
HC allowed the writ petition and quashed the show cause notice and consequential orders issued under Section 74 of the Act. The court held that initiation of proceedings against a deceased proprietor was void ab initio where death had been notified to authorities, and that proceedings cannot validly be instituted against a deceased person, the est

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