https://www.taxtmi.com/caselaws?id=764531 An ex parte assessment under the CGST Act could not be sustained where the proprietor had died before the show cause notice was issued, registration had already been cancelled, and no hearing was given to the successor proprietor. The court treated the proceedings as having been taken against a dead person and held that the defect was fatal. The assessment order was set aside, and the authorities were permitted to issue a fresh show cause notice to the successor proprietor and proceed in accordance with law. en-us Thu, 09 Jan 2025 00:00:00 +0530 Mon, 21 Jul 2025 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764531 An ex parte assessment under the CGST Act could not be sustained where the proprietor had died before the show cause notice was issued, registration had already been cancelled, and no hearing was given to the successor proprietor. The court treated the proceedings as having been taken against a dead person and held that the defect was fatal. The assessment order was set aside, and the authorities were permitted to issue a fresh show cause notice to the successor proprietor and proceed in accordance with law. Case-Laws GST Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764531