https://www.taxtmi.com/caselaws?id=786195 Assessment and recovery proceedings under Section 73 could not validly be initiated and concluded against a deceased sole proprietor, because tax liability against a dead person must be pursued, if at all, against the legal representative after due notice and opportunity to respond. The jurisdictional defect went to the root of the matter and could not be cured by treating the appeal as barred by limitation. The appellate authority was required to address that foundational objection rather than reject the appeal solely on delay. Proceedings against the deceased proprietor were therefore unsustainable, and the limitation-based appellate order was set aside. en-us Wed, 04 Feb 2026 00:00:00 +0530 Sat, 07 Feb 2026 07:19:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786195 Assessment and recovery proceedings under Section 73 could not validly be initiated and concluded against a deceased sole proprietor, because tax liability against a dead person must be pursued, if at all, against the legal representative after due notice and opportunity to respond. The jurisdictional defect went to the root of the matter and could not be cured by treating the appeal as barred by limitation. The appellate authority was required to address that foundational objection rather than reject the appeal solely on delay. Proceedings against the deceased proprietor were therefore unsustainable, and the limitation-based appellate order was set aside. Case-Laws GST Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786195