{"id":73970,"date":"2025-10-10T08:44:07","date_gmt":"2025-10-10T03:14:07","guid":{"rendered":""},"modified":"2025-10-10T08:44:07","modified_gmt":"2025-10-10T03:14:07","slug":"demand-and-determination-under-section-93-cgst-invalid-when-issued-solely-against-deceased-without-notice-to-legal-representative","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73970","title":{"rendered":"Demand and determination under Section 93 CGST invalid when issued solely against deceased without notice to legal representative"},"content":{"rendered":"<p>Demand and determination under Section 93 CGST invalid when issued solely against deceased without notice to legal representative<br \/>Case-Laws<br \/>GST<br \/>The HC held that a demand and determination under Section 93 of the CGST Act cannot validly be made against a deceased person; the provision contemplates liability of a legal representative where the business continues or is discontinued, and mandates issuance of notice and opportunity to the legal representative before determination and recover<\/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=93234\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Demand and determination under Section 93 CGST invalid when issued solely against deceased without notice to legal representativeCase-LawsGSTThe HC held that a demand and determination under Section 93 of the CGST Act cannot validly be made against a dece<\/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-73970","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73970","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=73970"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73970\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73970"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73970"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73970"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}