[S. 93 GST Act] No Provision Empowering Authorities To Make Tax Determination Against Dead Assesee: Allahabad High Court

The Allahabad High Court has ruled that under Section 93 of the GST Act, there is no provision empowering authorities to make a tax determination against a deceased assessee. The court emphasized that legal proceedings, including tax assessments, cannot be validly initiated or continued against an individual who is no longer alive. Any such determination would be without jurisdiction and void. The court's decision underscores the fundamental legal principle that legal actions must be directed towards living persons or their legal representatives. Tax authorities must ensure that they follow proper procedures for handling cases involving deceased assessees.