GST Notice must be Issued to Legal Representative before

The Allahabad High Court has ruled that a GST notice must be issued to the legal representative before the determination of tax liability post-death of a proprietor. The court emphasized that the legal heir steps into the shoes of the deceased proprietor for tax purposes, and therefore, proper notice must be served to them before any liability is assessed or determined. This decision ensures adherence to principles of natural justice and due process, protecting the rights of legal representatives and ensuring they have an opportunity to respond to tax demands.