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, with liberty to the department to initiate fresh proceedings in accordance with law against the appropriate legal representative, if permissible. Petition allowed – HC
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