HC held that a tax determination cannot be made against a ...

Legal Representatives Must Be Notified Before Tax Determination Against Deceased Taxpayer Under Section 93 Liability Rules

May 9, 2025

Case Laws GST HC

HC held that a tax determination cannot be made against a deceased person. Section 93 addresses liability of legal representatives only for ongoing or discontinued businesses, but does not authorize determination against a deceased individual. Issuance of show cause notice (SCN) must be made to legal representatives, and determination must occur after seeking their response. The present case's determination, which was made against the deceased without notifying legal representatives, was deemed invalid and the petition was consequently allowed.

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HC held that a tax determination cannot be made against a ...

Legal Representatives Must Be Notified Before Tax Determination Against Deceased Taxpayer Under Section 93 Liability Rules

May 9, 2025

Case Laws GST HC

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