Assessment against legal representative requires due notice; orders passed without hearing were set aside and remanded for fresh assessment.

Assessment proceedings may continue against the legal representative of a deceased registered person under section 93 of the CGST Act, but only subject to statutory conditions and liability limited to the value of the estate inherited or managed. Where the assessments were completed without notice to the legal representative and no opportunity of hearing was given, the orders could not be sustained in their present form. The assessment orders were set aside and the matters were remanded to the Assessing Officers for fresh assessment after due notice to the legal representative.

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Issues: Whether assessment orders passed against a deceased registered person, without notice to the legal representative, could be sustained and whether the matters required fresh assessment.

Analysis: Section 93 of the Central Goods and Services Tax Act permits continuation of assessment proceedings against the legal representatives of a deceased registered person, subject to the statutory conditions and the limitation of liability to the value of the estate inherited or managed by them. In the present matters, the assessments were completed without notice to the petitioner, who was the legal representative of the deceased person. Since no opportunity was afforded to the petitioner before completion of the assessments, the orders could not be sustained in their present form.

Conclusion: The assessment orders were set aside and the matters were remanded to the Assessing Officers for fresh assessment after due notice to the petitioner.

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