https://www.taxtmi.com/highlights?id=102439 GST proceedings initiated against a deceased taxable person are invalid where the proprietor died before initiation. The notice and demand order issued in the deceased proprietor's name were quashed because they could not be sustained against a dead person. The legal position does not prevent lawful recovery action: proper proceedings may be initiated against the legal heir for any outstanding demand in accordance with law. en-us Thu, 06 Aug 2026 09:11:07 +0530 Thu, 06 Aug 2026 09:11:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102439 GST proceedings initiated against a deceased taxable person are invalid where the proprietor died before initiation. The notice and demand order issued in the deceased proprietor's name were quashed because they could not be sustained against a dead person. The legal position does not prevent lawful recovery action: proper proceedings may be initiated against the legal heir for any outstanding demand in accordance with law. Highlights GST Thu, 06 Aug 2026 09:11:07 +0530 https://www.taxtmi.com/highlights?id=102439