https://www.taxtmi.com/highlights?id=102635 GST recovery for a deceased proprietor's dues cannot be pursued against a private limited company that is legally distinct from the proprietary concern; Form GST DRC-13 notices attaching the company's bank account were therefore quashed. Adjudication against the deceased proprietor's family members required examination of the statutory conditions governing liability on a taxable person's death under Section 93(1)(a) and 93(1)(b) of the CGST/KGST Act. Because those material circumstances were not considered, the adjudication orders were quashed and remitted for fresh consideration after the family members may respond to the show-cause notices on all available grounds. en-us Wed, 12 Aug 2026 09:32:46 +0530 Wed, 12 Aug 2026 09:32:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102635 GST recovery for a deceased proprietor's dues cannot be pursued against a private limited company that is legally distinct from the proprietary concern; Form GST DRC-13 notices attaching the company's bank account were therefore quashed. Adjudication against the deceased proprietor's family members required examination of the statutory conditions governing liability on a taxable person's death under Section 93(1)(a) and 93(1)(b) of the CGST/KGST Act. Because those material circumstances were not considered, the adjudication orders were quashed and remitted for fresh consideration after the family members may respond to the show-cause notices on all available grounds. Highlights GST Wed, 12 Aug 2026 09:32:46 +0530 https://www.taxtmi.com/highlights?id=102635