{"id":71806,"date":"2025-06-16T08:39:02","date_gmt":"2025-06-16T03:09:02","guid":{"rendered":""},"modified":"2025-06-16T08:39:02","modified_gmt":"2025-06-16T03:09:02","slug":"legal-victory-gst-tax-order-against-deceased-proprietor-invalidated-due-to-procedural-defects-in-section-93-notice-requirements","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71806","title":{"rendered":"Legal Victory: GST Tax Order Against Deceased Proprietor Invalidated Due to Procedural Defects in Section 93 Notice Requirements"},"content":{"rendered":"<p>Legal Victory: GST Tax Order Against Deceased Proprietor Invalidated Due to Procedural Defects in Section 93 Notice Requirements<br \/>Case-Laws<br \/>GST<br \/>HC allowed the petition challenging a tax order under GST Act, finding procedural irregularities in the proceedings against a deceased proprietor. The court held that Section 93 prohibits determination of tax liability against a deceased person without issuing a show cause notice to the legal representative. The tax department&#39;s order was deemed <\/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=89461\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Legal Victory: GST Tax Order Against Deceased Proprietor Invalidated Due to Procedural Defects in Section 93 Notice RequirementsCase-LawsGSTHC allowed the petition challenging a tax order under GST Act, finding procedural irregularities in the proceedings<\/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-71806","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71806","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=71806"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71806\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71806"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71806"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71806"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}