https://www.taxtmi.com/caselaws?id=793048 Section 93 of the CGST Act recognises the liability of a deceased assessee's legal representative out of the estate where the business has discontinued on death, but that liability remains subject to the procedural safeguards in Section 75(4) and Section 75(6). An adverse decision requires an opportunity of personal hearing, and the proper officer must record the relevant facts and the basis of the decision in a reasoned order. The petition was disposed of in terms of the earlier precedent, while the challenge to the statutory provisions was not pressed and was kept open for appropriate proceedings. en-us Wed, 13 May 2026 00:00:00 +0530 Mon, 08 Jun 2026 08:52:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793048 Section 93 of the CGST Act recognises the liability of a deceased assessee's legal representative out of the estate where the business has discontinued on death, but that liability remains subject to the procedural safeguards in Section 75(4) and Section 75(6). An adverse decision requires an opportunity of personal hearing, and the proper officer must record the relevant facts and the basis of the decision in a reasoned order. The petition was disposed of in terms of the earlier precedent, while the challenge to the statutory provisions was not pressed and was kept open for appropriate proceedings. Case-Laws GST Wed, 13 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793048