https://www.taxtmi.com/caselaws?id=794172 Proceedings initiated in a deceased assessee's name under GST were not treated as invalid merely because the death had not been intimated to the Department, and the limitation objection was not accepted as a complete bar; the framework was noted as permitting recourse to Section 73 where Section 74 was not established, with legal heir liability recognised under Section 93(1)(b). Ex parte assessment orders were then set aside to allow a merits-based reply and fresh adjudication, subject to a pre-deposit and filing of objections, with the impugned orders treated as addenda to the show-cause notices. en-us Mon, 08 Jun 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794172 Proceedings initiated in a deceased assessee's name under GST were not treated as invalid merely because the death had not been intimated to the Department, and the limitation objection was not accepted as a complete bar; the framework was noted as permitting recourse to Section 73 where Section 74 was not established, with legal heir liability recognised under Section 93(1)(b). Ex parte assessment orders were then set aside to allow a merits-based reply and fresh adjudication, subject to a pre-deposit and filing of objections, with the impugned orders treated as addenda to the show-cause notices. Case-Laws GST Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794172