GST assessment against a deceased proprietor is unsustainable without notice to the legal heir before fastening liability.

GST proceedings initiated against a proprietorship firm after the sole proprietor's death could not be sustained because the assessment was made against a dead person. The legal heir, not having been noticed by the revenue, was entitled to be heard before any tax liability was fastened on him. The assessment order was set aside and the matter remitted for fresh proceedings after notice to the petitioner in accordance with law.

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Issues: Whether GST proceedings and the impugned assessment order could be sustained when the proprietor of the proprietorship firm had died before the proceedings were taken out, and whether the petitioner was entitled to be heard before any tax liability was fastened on him as legal heir.

Analysis: The proceedings were initiated against the proprietorship firm after the death of its sole proprietor, who had been exclusively in charge of the business. The assessment was therefore made against a dead person and could not be sustained. Since the petitioner was the legal heir and had not been noticed by the revenue at any stage, he was entitled to an opportunity of hearing before any liability could be imposed. The matter was covered by the earlier binding decision of the Court on the same principle.

Conclusion: The impugned assessment order was set aside and the matter was remitted to the assessing authority for fresh proceedings after notice to the petitioner in accordance with law.

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