GST registration cancellation against deceased sole proprietor: notices to dead person held void; orders quashed, fresh action allowed

GST registration cancellation against deceased sole proprietor: notices to dead person held void; orders quashed, fresh action allowed
Case-Laws
GST
Proceedings for cancellation of GST registration initiated and concluded against the deceased ex-proprietor were void ab initio, as notices and orders must be issued to the legal representative and not to a dead person; such actions are a nullity and non est in law. Applying this principle, the impugned cancellation orders were quashed, wit

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