https://www.taxtmi.com/manuals?id=2669 Section 93 of the CGST Act lays down special rules for liability to pay tax, interest, or penalty where a liable person dies, a HUF or AOP is partitioned, a firm is dissolved, or guardianship or trust is terminated. The provision shifts liability to legal representatives, successors, members, partners, ward, or beneficiary according to the relevant event and limits it, in the case of death, to the extent of the estate capable of meeting the charge. The cited case law states that fresh adjudicatory proceedings may be initiated against a legal heir after the death of the taxable person. en-us Thu, 04 May 2023 18:13:00 +0530 Wed, 24 Jun 2026 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2669 Section 93 of the CGST Act lays down special rules for liability to pay tax, interest, or penalty where a liable person dies, a HUF or AOP is partitioned, a firm is dissolved, or guardianship or trust is terminated. The provision shifts liability to legal representatives, successors, members, partners, ward, or beneficiary according to the relevant event and limits it, in the case of death, to the extent of the estate capable of meeting the charge. The cited case law states that fresh adjudicatory proceedings may be initiated against a legal heir after the death of the taxable person. Manuals GST Thu, 04 May 2023 18:13:00 +0530 https://www.taxtmi.com/manuals?id=2669