https://www.taxtmi.com/article/detailed?id=16708 Recovery of GST dues from a legal heir or successor cannot be initiated under Section 79 of the CGST Act unless liability is first determined under Section 93 after notice and hearing. Mere similarity of trade name, without proof that the heir has continued the deceased person's business, does not automatically establish successor liability. Attachment of a bank account without prior adjudication, show cause notice, or opportunity of hearing violates principles of natural justice and Article 300A. en-us Sat, 20 Jun 2026 08:06:30 +0530 Sat, 20 Jun 2026 08:06:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16708 Recovery of GST dues from a legal heir or successor cannot be initiated under Section 79 of the CGST Act unless liability is first determined under Section 93 after notice and hearing. Mere similarity of trade name, without proof that the heir has continued the deceased person's business, does not automatically establish successor liability. Attachment of a bank account without prior adjudication, show cause notice, or opportunity of hearing violates principles of natural justice and Article 300A. Articles Goods and Services Tax - GST Sat, 20 Jun 2026 08:06:30 +0530 https://www.taxtmi.com/article/detailed?id=16708