https://www.taxtmi.com/caselaws?id=786131 Reassessment was initiated against a deceased assessee, creating a jurisdictional defect because notices were issued after death; the absence of timely corrective procedural steps requires setting aside such assessments and consequential notices and mandates reinitiation only after compliance with statutory formalities. Revenue lacked knowledge of death until later inquiry responses; where authorities request names of the deceased's legal representatives and heirs in writing and the petitioner fails to supply them within seven days, the authorities may proceed treating the petitioner as the legal representative, and such proceedings will not be open to challenge for nonimpleading other heirs. Writ petition disposed with these observations. en-us Tue, 03 Feb 2026 00:00:00 +0530 Fri, 06 Feb 2026 09:25:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786131 Reassessment was initiated against a deceased assessee, creating a jurisdictional defect because notices were issued after death; the absence of timely corrective procedural steps requires setting aside such assessments and consequential notices and mandates reinitiation only after compliance with statutory formalities. Revenue lacked knowledge of death until later inquiry responses; where authorities request names of the deceased's legal representatives and heirs in writing and the petitioner fails to supply them within seven days, the authorities may proceed treating the petitioner as the legal representative, and such proceedings will not be open to challenge for nonimpleading other heirs. Writ petition disposed with these observations. Case-Laws GST Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786131