https://www.taxtmi.com/caselaws?id=469169 Tax liability of a deceased assessee may be recovered from the estate through the legal representative under Section 93 of the CGST Act, but only to the extent the estate can meet the charge. Any assessment pursued after death must still comply with Section 75 by giving the legal heir notice and opportunity of hearing, and by recording a reasoned, speaking order. Because the legal heir was not independently heard and the assessment lacked the required reasons, the assessment was quashed, while the revenue was left free to proceed afresh in accordance with law against the deceased's estate. en-us Tue, 10 Feb 2026 00:00:00 +0530 Fri, 05 Jun 2026 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469169 Tax liability of a deceased assessee may be recovered from the estate through the legal representative under Section 93 of the CGST Act, but only to the extent the estate can meet the charge. Any assessment pursued after death must still comply with Section 75 by giving the legal heir notice and opportunity of hearing, and by recording a reasoned, speaking order. Because the legal heir was not independently heard and the assessment lacked the required reasons, the assessment was quashed, while the revenue was left free to proceed afresh in accordance with law against the deceased's estate. Case-Laws GST Tue, 10 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469169