Legal notice to deceased taxpayer's heir must be valid before GST demand is fastened, with fresh hearing required.

Section 93 of the CGST Act permits continuation of tax proceedings against the legal representative of a deceased registered person, but valid notice and service on the legal heir remain mandatory before any demand is enforced. Where the assessment was addressed to the deceased and service on the petitioner as legal heir was uncertain, the notice could not be treated as effective service on the petitioner. The assessment order was therefore set aside and the matter remanded for fresh decision after due notice and an opportunity to respond.

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Issues: Whether an assessment order passed against a deceased registered person could be sustained despite ambiguity regarding notice and service on the legal heir, and whether the matter required fresh consideration after due notice to the legal representative.

Analysis: Section 93 of the Central Goods and Services Tax Act, 2017 permits continuation of tax liability proceedings against the legal representative of a deceased person, subject to the statutory conditions governing continuation or discontinuance of the business and recovery from the estate. Where the assessment was stated to have been addressed to the deceased and the service on the petitioner as legal heir was uncertain, the notice could not be treated as valid service on the petitioner. In such circumstances, the petitioner had to be afforded an opportunity to respond before any demand was fastened.

Conclusion: The assessment order was set aside and the matter was remanded to the Assessing Authority for fresh decision after due notice and opportunity to the petitioner.

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