Delhi HC invalidates SCN issued to Deceased Taxpayer, Citing non-issuance to Legal Representative u/s 93 of CGST Act

The Delhi High Court invalidated a show cause notice (SCN) issued to a deceased taxpayer, citing the department's failure to notify the legal representative under Section 93 of the CGST Act. The court ruled that tax authorities must follow statutory procedures when dealing with deceased taxpayers, ensuring that notices are served to the appropriate legal heirs. This decision highlights the importance of adherence to procedural requirements in tax disputes involving deceased individuals.