{"id":72205,"date":"2025-08-04T08:28:17","date_gmt":"2025-08-04T02:58:17","guid":{"rendered":""},"modified":"2025-08-04T08:28:17","modified_gmt":"2025-08-04T02:58:17","slug":"show-cause-notice-to-deceased-proprietor-invalid-under-section-93-notice-must-go-to-legal-representative","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72205","title":{"rendered":"Show Cause Notice to Deceased Proprietor Invalid Under Section 93; Notice Must Go to Legal Representative"},"content":{"rendered":"<p>Show Cause Notice to Deceased Proprietor Invalid Under Section 93; Notice Must Go to Legal Representative<br \/>Case-Laws<br \/>GST<br \/>The HC held that issuance of a show cause notice (SCN) to a deceased proprietor of a firm is impermissible, as section 93 contemplates liability only when the business continues or is discontinued post-death, and mandates issuance of notice to the legal representative. The provision does not authorize determination or recovery against a deceased individual. In the pres<\/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=91223\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Show Cause Notice to Deceased Proprietor Invalid Under Section 93; Notice Must Go to Legal RepresentativeCase-LawsGSTThe HC held that issuance of a show cause notice (SCN) to a deceased proprietor of a firm is impermissible, as section 93 contemplates lia<\/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-72205","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72205","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=72205"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72205\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72205"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72205"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72205"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}