https://www.taxtmi.com/highlights?id=101652 Assessment proceedings issued in the name of a deceased assessee were unsustainable where the death certificate and legal heir certificate showed that death had occurred before the assessment order. The High Court set aside the impugned order because it could not validly be made against a dead person, but left the respondent free to start fresh proceedings against all legal representatives after issuing notice in accordance with the legal heir certificate. en-us Mon, 13 Jul 2026 09:18:42 +0530 Mon, 13 Jul 2026 09:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101652 Assessment proceedings issued in the name of a deceased assessee were unsustainable where the death certificate and legal heir certificate showed that death had occurred before the assessment order. The High Court set aside the impugned order because it could not validly be made against a dead person, but left the respondent free to start fresh proceedings against all legal representatives after issuing notice in accordance with the legal heir certificate. Highlights GST Mon, 13 Jul 2026 09:18:42 +0530 https://www.taxtmi.com/highlights?id=101652