https://www.taxtmi.com/article/detailed?id=13043 An order issued in the name of a deceased GST registrant is a nullity and cannot conclude proceedings against the dead person; statutory provisions permit enforcement against legal heirs or the estate but do not validate assessment orders addressed to a deceased individual. Notices and proceedings must be directed to legal heirs, representatives, or authorised agents, and service on a legal heir holding power of attorney may be treated as effective notice for all heirs. en-us Wed, 23 Oct 2024 10:20:52 +0530 Wed, 23 Oct 2024 10:20:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13043 An order issued in the name of a deceased GST registrant is a nullity and cannot conclude proceedings against the dead person; statutory provisions permit enforcement against legal heirs or the estate but do not validate assessment orders addressed to a deceased individual. Notices and proceedings must be directed to legal heirs, representatives, or authorised agents, and service on a legal heir holding power of attorney may be treated as effective notice for all heirs. Articles Goods and Services Tax - GST Wed, 23 Oct 2024 10:20:52 +0530 https://www.taxtmi.com/article/detailed?id=13043