Issue: Whether proceedings for tax determination under Section 73 of the CGST Act can validly be initiated and concluded in the name of a deceased person without issuing a show cause notice to their legal representative.

Held that: The Court held that Section 93 of the CGST Act addresses the liability of legal representatives after the death of a taxable person but does not authorise determination of tax liability against a deceased individual.

For valid proceedings, a show cause notice must be issued to the legal representative, and determination must follow after considering their response. Since in this case the SCN and determination were issued solely in the name of the deceased, the proceedings were void.

The writ petition was allowed, and the order was quashed. The department was granted liberty to initiate fresh proceedings in accordance with law against the legal representative.

Case Name: M/s Shakti Industries v. State of U.P & Ors. dated 01.08.2025

To read the complete judgment 2025 Taxo.online 1791