GST SCN issued in Name of Deceased Despite intimating Death : Madras HC sets aside order and Remands matter

The Madras High Court has set aside a GST show cause notice (SCN) and remanded the matter, finding it was "issued in the name of a deceased person despite prior intimation of death." The court emphasized that issuing an SCN to a person who has already passed away, especially when the tax authorities have been informed of the demise, is a fundamental procedural flaw and a violation of natural justice. This ruling underscores the importance for tax departments to update their records and ensure notices are correctly addressed to legal heirs or representatives.