https://www.taxtmi.com/caselaws?id=794183 Proceedings initiated in the name of a deceased dealer were held unsustainable because the show-cause notice, assessment order and consequential recovery steps, including bank account freezing, all flowed from a foundational defect. The legal heir was found to have been unnecessarily impleaded despite no connection with the business. The impugned notice, assessment order and recovery action were quashed, while the authorities were left free to proceed in accordance with law against the petitioner if legally permissible for the outstanding demand. en-us Tue, 23 Jun 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794183 Proceedings initiated in the name of a deceased dealer were held unsustainable because the show-cause notice, assessment order and consequential recovery steps, including bank account freezing, all flowed from a foundational defect. The legal heir was found to have been unnecessarily impleaded despite no connection with the business. The impugned notice, assessment order and recovery action were quashed, while the authorities were left free to proceed in accordance with law against the petitioner if legally permissible for the outstanding demand. Case-Laws GST Tue, 23 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794183