{"id":70135,"date":"2024-10-03T07:50:18","date_gmt":"2024-10-03T02:20:18","guid":{"rendered":""},"modified":"2024-10-03T07:50:18","modified_gmt":"2024-10-03T02:20:18","slug":"notice-to-deceased-sole-proprietor-under-gst-act-invalid-must-address-legal-representative-court-rules","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70135","title":{"rendered":"Notice to Deceased Sole Proprietor Under GST Act Invalid; Must Address Legal Representative, Court Rules."},"content":{"rendered":"<p>Notice to Deceased Sole Proprietor Under GST Act Invalid; Must Address Legal Representative, Court Rules.<br \/>Case-Laws<br \/>GST<br \/>The court held that the show cause notice (SCN) issued u\/s 74 of the Central Goods and Services Tax Act, 2017 to a deceased sole proprietor is non-est in law. A sole proprietorship concern&#39;s identity is not distinct from the sole proprietor. Since the sole proprietor, Mr. Surender Kumar Gupta of M\/s S.K. Gupta &#038; Co., has expired, the SCN was issued to a non-existent pe<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=81903\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; The court held that the show cause notice (SCN) issued u\/s 74 of the Central Goods and Services Tax Act, 2017 to a deceased sole proprietor is non-est in law. A sole proprietorship concern&#8217;s identity is not distinct from th<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70135","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70135","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70135"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70135\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70135"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70135"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70135"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}