https://www.taxtmi.com/article/detailed?id=15860 Assessment proceedings under GST cannot be initiated or continued against a deceased person; the post death statutory provision operates as a recovery measure, not as a procedural substitute for assessment. Liability may survive death but assessments must be conducted by issuing notice to and involving the legal representative or heir. Any ultimate recovery is confined to the estate of the deceased, and administrative practice should verify taxpayer status and implead legal heirs before issuing notices or orders. en-us Wed, 11 Feb 2026 09:39:31 +0530 Wed, 11 Feb 2026 09:39:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15860 Assessment proceedings under GST cannot be initiated or continued against a deceased person; the post death statutory provision operates as a recovery measure, not as a procedural substitute for assessment. Liability may survive death but assessments must be conducted by issuing notice to and involving the legal representative or heir. Any ultimate recovery is confined to the estate of the deceased, and administrative practice should verify taxpayer status and implead legal heirs before issuing notices or orders. Articles Goods and Services Tax - GST Wed, 11 Feb 2026 09:39:31 +0530 https://www.taxtmi.com/article/detailed?id=15860