{"id":73547,"date":"2025-09-18T16:19:12","date_gmt":"2025-09-18T10:49:12","guid":{"rendered":""},"modified":"2025-09-18T16:19:12","modified_gmt":"2025-09-18T10:49:12","slug":"show-cause-notice-to-deceased-held-void-ab-initio-section-93-makes-legal-representative-personally-liable-notice-and-order-quashed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73547","title":{"rendered":"Show-cause notice to deceased held void ab initio; Section 93 makes legal representative personally liable, notice and order quashed"},"content":{"rendered":"<p>Show-cause notice to deceased held void ab initio; Section 93 makes legal representative personally liable, notice and order quashed<br \/>Case-Laws<br \/>GST<br \/>The HC held that a show-cause notice issued to a decedent was void ab initio and that liability for tax of the financial year rested with the decedent&#39;s legal representatives under Section 93 of the Act, thereby attracting personal liability of the petitioner as a legal representative (daughter). The Court found that respondent authorities, h<\/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=92639\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Show-cause notice to deceased held void ab initio; Section 93 makes legal representative personally liable, notice and order quashedCase-LawsGSTThe HC held that a show-cause notice issued to a decedent was void ab initio and that liability for tax of the <\/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-73547","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73547","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=73547"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73547\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73547"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73547"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73547"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}