https://www.taxtmi.com/article/detailed?id=17159 GST demand proceedings against a deceased registered person raise questions of limitation, use of the extended-demand provision, service of notice, and procedural fairness to legal heirs. Portal-based notices after cancellation of registration may not provide a meaningful opportunity to respond where the taxpayer has died and the legal heir lacks access or knowledge of the GST account. The commentary stresses that delayed action cannot justify use of a more stringent demand mechanism without the required basis, and that communication through available contact details, email, or post is necessary before adjudication. en-us Tue, 11 Aug 2026 08:49:36 +0530 Tue, 11 Aug 2026 08:49:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17159 GST demand proceedings against a deceased registered person raise questions of limitation, use of the extended-demand provision, service of notice, and procedural fairness to legal heirs. Portal-based notices after cancellation of registration may not provide a meaningful opportunity to respond where the taxpayer has died and the legal heir lacks access or knowledge of the GST account. The commentary stresses that delayed action cannot justify use of a more stringent demand mechanism without the required basis, and that communication through available contact details, email, or post is necessary before adjudication. Articles Goods and Services Tax - GST Tue, 11 Aug 2026 08:49:36 +0530 https://www.taxtmi.com/article/detailed?id=17159