https://www.taxtmi.com/caselaws?id=794861 Assessment proceedings issued against a deceased registered person are legally unsustainable where the person had died before the assessment order was made. The text states that an order passed after the assessee's death cannot stand in law. It also states that the revenue's right to proceed is not extinguished, but any fresh action must be taken against the legal representatives only after issuing notice to all legal heirs reflected in the legal heir certificate. The operative effect described is that the impugned assessment order was set aside, while fresh proceedings against the legal heirs were permitted subject to proper notice. en-us Fri, 05 Jun 2026 00:00:00 +0530 Mon, 13 Jul 2026 09:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794861 Assessment proceedings issued against a deceased registered person are legally unsustainable where the person had died before the assessment order was made. The text states that an order passed after the assessee's death cannot stand in law. It also states that the revenue's right to proceed is not extinguished, but any fresh action must be taken against the legal representatives only after issuing notice to all legal heirs reflected in the legal heir certificate. The operative effect described is that the impugned assessment order was set aside, while fresh proceedings against the legal heirs were permitted subject to proper notice. Case-Laws GST Fri, 05 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794861