https://www.taxtmi.com/caselaws?id=469263 Section 93 of the CGST Act permits continuation of tax proceedings against the legal representative of a deceased registered person, but valid notice and service on the legal heir remain mandatory before any demand is enforced. Where the assessment was addressed to the deceased and service on the petitioner as legal heir was uncertain, the notice could not be treated as effective service on the petitioner. The assessment order was therefore set aside and the matter remanded for fresh decision after due notice and an opportunity to respond. en-us Wed, 09 Jul 2025 00:00:00 +0530 Thu, 11 Jun 2026 19:59:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469263 Section 93 of the CGST Act permits continuation of tax proceedings against the legal representative of a deceased registered person, but valid notice and service on the legal heir remain mandatory before any demand is enforced. Where the assessment was addressed to the deceased and service on the petitioner as legal heir was uncertain, the notice could not be treated as effective service on the petitioner. The assessment order was therefore set aside and the matter remanded for fresh decision after due notice and an opportunity to respond. Case-Laws GST Wed, 09 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469263