https://www.taxtmi.com/caselaws?id=793409 An order-in-original passed against a deceased sole proprietor was treated as legally vulnerable and was quashed. The HC held that proceedings against a proprietary concern could not continue against a dead proprietor without first taking steps against the legal representative, at least by issuing notice if the department intended to proceed further. The Court did not decide the disputed question of whether death had been specifically intimated, but noted that an earlier order in similar proceedings had already stayed further action after the same objection was raised. The respondents were left free to pursue their claims in accordance with law against the petitioner's estate or legal representative. en-us Thu, 11 Jun 2026 00:00:00 +0530 Mon, 15 Jun 2026 09:09:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793409 An order-in-original passed against a deceased sole proprietor was treated as legally vulnerable and was quashed. The HC held that proceedings against a proprietary concern could not continue against a dead proprietor without first taking steps against the legal representative, at least by issuing notice if the department intended to proceed further. The Court did not decide the disputed question of whether death had been specifically intimated, but noted that an earlier order in similar proceedings had already stayed further action after the same objection was raised. The respondents were left free to pursue their claims in accordance with law against the petitioner's estate or legal representative. Case-Laws GST Thu, 11 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793409