S. 93 GST Act Does Not Empower Authorities to Make Tax Determination against Dead Assessee: Allahabad HC

The Allahabad High Court held that Section 93 of the GST Act does not empower tax authorities to make tax determinations against a deceased assessee. The court quashed the tax demand raised against a deceased individual, stating that the proceedings were void ab initio as there was no legal entity against whom the assessment could be validly made. The High Court emphasized the fundamental principle that legal proceedings can only be initiated and continued against a living person or a legally recognized entity. This ruling provides clarity on the limitations of tax authorities' powers in cases involving deceased assessees and protects the legal rights of the deceased's estate.