{"id":74654,"date":"2025-12-24T07:51:29","date_gmt":"2025-12-24T02:21:29","guid":{"rendered":""},"modified":"2025-12-24T07:51:29","modified_gmt":"2025-12-24T02:21:29","slug":"section-73-tax-notice-and-registration-cancellation-issued-to-deceased-person-held-void-fresh-proceedings-allowed-against-legal-heirs","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74654","title":{"rendered":"Section 73 tax notice and registration cancellation issued to deceased person held void; fresh proceedings allowed against legal heirs"},"content":{"rendered":"<p>Section 73 tax notice and registration cancellation issued to deceased person held void; fresh proceedings allowed against legal heirs<br \/>Case-Laws<br \/>GST<br \/>Proceedings under Section 73 were challenged on the ground that the show cause notice and consequential order were issued against a deceased person, leading to cancellation of registration. The court held that initiation of statutory proceedings against a deceased person is inherently void and cannot be continued against the legal heirs or <\/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=95380\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 73 tax notice and registration cancellation issued to deceased person held void; fresh proceedings allowed against legal heirsCase-LawsGSTProceedings under Section 73 were challenged on the ground that the show cause notice and consequential order<\/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-74654","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74654","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=74654"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74654\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74654"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74654"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74654"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}