https://www.taxtmi.com/caselaws?id=789984 Assessment proceedings may continue against the legal representative of a deceased registered person under section 93 of the CGST Act, but only subject to statutory conditions and liability limited to the value of the estate inherited or managed. Where the assessments were completed without notice to the legal representative and no opportunity of hearing was given, the orders could not be sustained in their present form. The assessment orders were set aside and the matters were remanded to the Assessing Officers for fresh assessment after due notice to the legal representative. en-us Wed, 25 Feb 2026 00:00:00 +0530 Fri, 17 Apr 2026 08:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789984 Assessment proceedings may continue against the legal representative of a deceased registered person under section 93 of the CGST Act, but only subject to statutory conditions and liability limited to the value of the estate inherited or managed. Where the assessments were completed without notice to the legal representative and no opportunity of hearing was given, the orders could not be sustained in their present form. The assessment orders were set aside and the matters were remanded to the Assessing Officers for fresh assessment after due notice to the legal representative. Case-Laws GST Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789984