https://www.taxtmi.com/caselaws?id=768577 GST proceedings initiated against a deceased taxpayer were unsustainable where the statutory notice and subsequent recovery steps were issued in the name of the taxpayer and the legal heirs were not heard. The High Court held that although the GST Act permits recovery from legal representatives, that provision does not displace the requirement of notice and opportunity of hearing before liability is confirmed or recovery is commenced. The impugned notices and recovery action were quashed for breach of natural justice, while the department was left free to restart proceedings from the scrutiny stage after due notice to the legal heirs. en-us Mon, 24 Mar 2025 00:00:00 +0530 Wed, 09 Apr 2025 07:42:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768577 GST proceedings initiated against a deceased taxpayer were unsustainable where the statutory notice and subsequent recovery steps were issued in the name of the taxpayer and the legal heirs were not heard. The High Court held that although the GST Act permits recovery from legal representatives, that provision does not displace the requirement of notice and opportunity of hearing before liability is confirmed or recovery is commenced. The impugned notices and recovery action were quashed for breach of natural justice, while the department was left free to restart proceedings from the scrutiny stage after due notice to the legal heirs. Case-Laws GST Mon, 24 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768577