Show-cause notice to deceased held void ab initio; Section 93 makes legal representative personally liable, notice and order quashed
Case-Laws
GST
The HC held that a show-cause notice issued to a decedent was void ab initio and that liability for tax of the financial year rested with the decedent's legal representatives under Section 93 of the Act, thereby attracting personal liability of the petitioner as a legal representative (daughter). The Court found that respondent authorities, h
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