https://www.taxtmi.com/caselaws?id=796900 GST recovery for a deceased proprietor's liabilities cannot be enforced against a separate private limited company merely through recovery proceedings, because the company is legally distinct from the proprietary concern. Liability of legal representatives or the deceased person's estate must be assessed under section 93(1)(a) or section 93(1)(b) of the CGST/KGST framework. Where adjudication fails to examine whether heirs continued the business or whether an estate is available for recovery, the statutory basis for liability remains unaddressed. Fresh consideration should permit the legal heirs to respond, while objections concerning separate show-cause notices for the same tax period remain open. en-us Fri, 17 Jul 2026 00:00:00 +0530 Tue, 11 Aug 2026 18:26:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796900 GST recovery for a deceased proprietor's liabilities cannot be enforced against a separate private limited company merely through recovery proceedings, because the company is legally distinct from the proprietary concern. Liability of legal representatives or the deceased person's estate must be assessed under section 93(1)(a) or section 93(1)(b) of the CGST/KGST framework. Where adjudication fails to examine whether heirs continued the business or whether an estate is available for recovery, the statutory basis for liability remains unaddressed. Fresh consideration should permit the legal heirs to respond, while objections concerning separate show-cause notices for the same tax period remain open. Case-Laws GST Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796900