https://www.taxtmi.com/caselaws?id=784294 An assessment order was challenged as having been passed against a deceased person and as being inconsistent with s.93 of the GST Act. The HC held that assessment and allied proceedings cannot validly be initiated against a dead person; however, s.93 permits recovery of the deceased's tax dues only from the business or the estate, requiring involvement of the person carrying on the business or, if not carried on, the legal representative holding the estate. Consequently, the impugned assessment order was set aside and a fresh assessment was directed after issuing notice to and involving the legal representative, with any subsequent recovery confined to the estate and only to the extent of the estate available with the legal representative. en-us Wed, 24 Dec 2025 00:00:00 +0530 Thu, 16 Apr 2026 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784294 An assessment order was challenged as having been passed against a deceased person and as being inconsistent with s.93 of the GST Act. The HC held that assessment and allied proceedings cannot validly be initiated against a dead person; however, s.93 permits recovery of the deceased's tax dues only from the business or the estate, requiring involvement of the person carrying on the business or, if not carried on, the legal representative holding the estate. Consequently, the impugned assessment order was set aside and a fresh assessment was directed after issuing notice to and involving the legal representative, with any subsequent recovery confined to the estate and only to the extent of the estate available with the legal representative. Case-Laws GST Wed, 24 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784294