https://www.taxtmi.com/highlights?id=102119 Recovery of indirect-tax dues from legal representatives of a deceased sole proprietor requires statutory machinery authorising proceedings against the heirs or the deceased's estate. Applying the Supreme Court principle in Shabina Abraham to the pari materia recovery provision, the HC noted that the governing law contained no mechanism to treat the dues of the proprietorship concern as payable by the deceased proprietor's legal representatives. The recovery notice issued to the legal representatives was therefore quashed. en-us Tue, 28 Jul 2026 09:20:28 +0530 Tue, 28 Jul 2026 09:20:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102119 Recovery of indirect-tax dues from legal representatives of a deceased sole proprietor requires statutory machinery authorising proceedings against the heirs or the deceased's estate. Applying the Supreme Court principle in Shabina Abraham to the pari materia recovery provision, the HC noted that the governing law contained no mechanism to treat the dues of the proprietorship concern as payable by the deceased proprietor's legal representatives. The recovery notice issued to the legal representatives was therefore quashed. Highlights Service Tax Tue, 28 Jul 2026 09:20:28 +0530 https://www.taxtmi.com/highlights?id=102119