Delhi HC invalidates SCN issued to Deceased Taxpayer, Citing non-issuance to Legal Representative u/s 93 of CGST Act [Read Order]
The Delhi High Court invalidated an SCN issued to a deceased taxpayer, ruling that it should have been served to the legal representative as mandated under Section 93 of the CGST Act. The Delhi High Court stressed that once a taxpayer dies, any tax recovery action must be directed to the legal heir or the person continuing the business
By Devanand T R - On October 3, 2024 1:15 pm - 3 mins read
The Delhi High Court has invalidated a Show Cause Notice ( SCN ) issued to a deceased taxpayer under the Central Goods and Services Tax ( CGST ) Act, 2017. The court ruled that the SCN, addressed to the late Mr. Surender Kumar Gupta, a sole proprietor, was legally untenable because it was not served…
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