{"id":76501,"date":"2026-08-31T08:28:49","date_gmt":"2026-08-31T08:28:49","guid":{"rendered":""},"modified":"2026-08-31T08:28:49","modified_gmt":"2026-08-31T08:28:49","slug":"show-cause-notices-against-deceased-proprietors-are-void-legal-representatives-require-fresh-notice-and-a-hearing-before-gst-assessment","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76501","title":{"rendered":"Show cause notices against deceased proprietors are void; legal representatives require fresh notice and a hearing before GST assessment."},"content":{"rendered":"<p>Show cause notices against deceased proprietors are void; legal representatives require fresh notice and a hearing before GST assessment.<br \/>Case-Laws<br \/>GST<br \/>Show cause notices issued in the name of a deceased taxable person are void because tax cannot be determined against a non-existent person. Although legal representatives are liable only to the extent of the deceased&#39;s estate, that liability requires assessment against them in their representative capacity. They must receive a fresh notice and a meaningful opportunity to reply and be heard before liability is determined. Proceedings initiated solely against a deceased proprietor, including adjudication and recovery, are liable to be quashed and remitted for fresh adjudication against the legal representatives without determination on merits.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=103252\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Show cause notices against deceased proprietors are void; legal representatives require fresh notice and a hearing before GST assessment.Case-LawsGSTShow cause notices issued in the name of a deceased taxable person are void because tax cannot be deter&#8230;<\/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-76501","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76501","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=76501"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76501\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76501"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76501"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76501"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}