{"id":71424,"date":"2025-04-28T08:35:08","date_gmt":"2025-04-28T03:05:08","guid":{"rendered":""},"modified":"2025-04-28T08:35:08","modified_gmt":"2025-04-28T03:05:08","slug":"legal-proceedings-against-deceased-person-invalidated-show-cause-notice-quashed-due-to-procedural-irregularities-under-rule","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71424","title":{"rendered":"Legal Proceedings Against Deceased Person Invalidated: Show Cause Notice Quashed Due to Procedural Irregularities Under Rule"},"content":{"rendered":"<p>Legal Proceedings Against Deceased Person Invalidated: Show Cause Notice Quashed Due to Procedural Irregularities Under Rule<br \/>Case-Laws<br \/>GST<br \/>HC ruled that proceedings initiated against a deceased person are legally invalid. The show cause notice and subsequent order issued to the deceased proprietor were procedurally incorrect, as legal proceedings cannot be commenced against a deceased individual. The court held that while authorities may proceed against legal representatives, the existi<\/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=87837\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Legal Proceedings Against Deceased Person Invalidated: Show Cause Notice Quashed Due to Procedural Irregularities Under RuleCase-LawsGSTHC ruled that proceedings initiated against a deceased person are legally invalid. The show cause notice and subsequent<\/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-71424","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71424","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=71424"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71424\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71424"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71424"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71424"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}