{"id":74932,"date":"2026-02-03T14:46:01","date_gmt":"2026-02-03T09:16:01","guid":{"rendered":""},"modified":"2026-02-03T14:46:01","modified_gmt":"2026-02-03T09:16:01","slug":"liability-of-legal-representative-under-gst-determination-against-a-deceased-proprietor-quashed-for-failure-to-notice-the-legal-representative","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74932","title":{"rendered":"Liability of legal representative under GST: determination against a deceased proprietor quashed for failure to notice the legal representative"},"content":{"rendered":"<p>Liability of legal representative under GST: determination against a deceased proprietor quashed for failure to notice the legal representative<br \/>Case-Laws<br \/>GST<br \/>The High Court considered whether tax determinations issued after a proprietor&#39;s death are valid when show cause notices were not served on the legal representative. The court held that where the law attaches liability to a legal representative on the proprietor&#39;s death, service of a show cause notice and opportunity to respond mus<\/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=96571\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Liability of legal representative under GST: determination against a deceased proprietor quashed for failure to notice the legal representativeCase-LawsGSTThe High Court considered whether tax determinations issued after a proprietor&#8217;s death are valid whe<\/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-74932","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74932","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=74932"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74932\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74932"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74932"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74932"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}